Brussels, 08/02/2016 (Agence Europe) - In November of this year, the European Commission will present two proposals on a common consolidated corporate tax base (“CCCTB”), according to a European source.
The first proposal will aim to introduce a 'common corporate tax base' (CCTB'), while the second will deal with the 'consolidation' aspect of profits and losses. The Commission has previously explained that it hopes to move forward with the CCCTB in stages, given the difficulties...