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.

Buy printed version
€ 25.00
en

Table of contents

Full text

Related content

Andreas Botsch

Financial transaction taxes in the EU

Eleven Eurozone countries recently decided to press ahead with the introduction of a system of taxing financial transactions (sometimes... Find out more

Wiebke Warneck

Strike rules in the EU27 and beyond

Collective action is, still today, very much linked to the highly specific national industrial relations systems which means that trade... Find out more