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...
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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