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Working Papers

Corporate income tax in the EU, the Common Consolidated Corporate Tax Base (CCCTB) and beyond: is it the right way to go?

Christian Valenduc

Date de publication : 2018

Nombre de pages : 27

Auteur(s) :

Christian Valenduc

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, including earlier OECD and G20 proposals, and their implications for European tax policy. It then discusses the relevance of the CCTB proposal and considers to what extent it could provide a comprehensive solution for the main issues at stake.

Collection: 2018.06
ETUI, Brussels, ISSN 1994-4446, ISSN 994-4454 (pdf)

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