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).
Google has been targeted by the European Commission. The IT giant has been accused of prioritizing its price comparison services in search engines. To illustrate, when comparing prices from two dealers, Google Shopping comes out on the screen. Formally, one can of course justify an investigation as a potential abuse of the dominant position by Google, but what is the real cause?