Common Corporate Tax Base in the EU Impact on the Size of Tax Bases and Effective Tax Burdens / by Christoph Spengel, Andreas Oestreicher.
The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. Th...
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