A Second Attempt at the Common Consolidated Corporate Tax Base
NOVANEWS
Adelina Marini
Moscovici vs. Schäuble on the Tax Avoidance Package
The Tax Avoidance Battle: Nations vs. Multinationals
A Step Forward to Financial Transaction Tax Implementation
The European Commission is making a second attempt at implementing a common consolidated corporate tax base (CCCTB) after the previous attempt in 2011 failed. Chances of success are not too big this time either, but the Commission relies on the new approach towards one of the most controversial European dossiers to soften the resistance. It also relies on the different situation in the EU, which is both favourable and hostile at the same time – on the one hand there are already positive attitudes towards common efforts in fighting tax fraud and the evasion of taxes, but on the other hand common Eur...