CCCTB
The Effect of Harmonization of Corporate Tax Base in the EU
BY
More Liberal Voices / November 18, 2015
The European Commission has re-launched the Common Consolidated Corporate Tax Base (CCCTB) initiative. The renewed proposal for a CCCTB introduces a two-step approach: efforts will first concentrate on agreeing the rules for a Common Corporate Tax Base (CCTB), and consolidation will be left to be adopted at a later stage (CCCTB).