The European commission's Proposal for a Common Consolidated corporate Tax Base

Fuest, Clemens (2008) The European commission's Proposal for a Common Consolidated corporate Tax Base. Centre for Business Taxation WP 08/23.

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Abstract

The European Commission currently prepares a proposal for a directive on the introduction of a Common Consolidated Corporate Tax Base (CCCTB). This paper reviews the current state of the European Commission´s preparation of the CCCTB proposal and discusses the implications for efficiency and fairness of the tax system. The analysis concludes that more evidence of significant economic benefits from introducing a CCCTB would be required to generate widespread support for the project.

Item Type: Other Working Paper
Keywords: EU tax coordination; common consolidated tax base; tax competition
Centre: Oxford University Centre for Business Taxation > CBT Working Papers
Date Deposited: 24 May 2012 08:35
Last Modified: 15 Oct 2015 02:18
URI: http://eureka.sbs.ox.ac.uk/id/eprint/3351

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