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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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|
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