Abstract

On 16 March 2011, the European Commission adopted a proposal on the Common Consolidated Corporate Tax Base (CCCTB), which starts a new cycle of discussions on corporate tax harmonization in the European Union. This article traces the different steps that this ambitious project went through and will have to go through before its provisions can come into effect.

Full Text
Paper version not known

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.