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, includin...

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Bibliographic Details
Main Author: Valenduc, Christian
Institution:ETUI-European Trade Union Institute
Format: TEXT
Language:English
Published: Brussels 2018
ETUI
Subjects:
Online Access:https://www.labourline.org/KENTIKA-19303398124911215709-Corporate-income-tax-in-the-eu.htm

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