Brussels, 09/02/2011 (Agence Europe) - Through EU Taxation Commissioner Algirdas Šemeta, the European Commission announced on Tuesday 8 February that it will be unveiling a draft directive on a common consolidated corporate tax basis (CCCTB) in the next fortnight. Based on Article 115 (internal market) of the Lisbon Treaty, the directive is a flagship initiative to boost the single market (see EUROPE 10311) and the commissioner says it will improve the business environment for small...