Christian Valenduc

Corporate income tax in the EU, the Common Consolidated Corporate Tax Base (CCCTB) and beyond: is it the right way to go?

This working paper reviews key elements of the debate around the Commission’s proposals to tackle the problem of low effective tax rates for multi-national companies by instituting a Common Corporate Tax Base (CCTB). The paper begins with a non-technical discussion of the main issues, including... Find out more

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