Later this autumn and five years after its first attempt, the European Commission will be re-tabling its proposal for a common (consolidated) corporate tax base (CCCTB). The presentation is currently scheduled for 9 November, but the services of the commissioner responsible for the dossier, Pierre Moscovici, hope to publish the proposal ahead of the Ecofin Council of Tuesday 8 November.
The presentation will be anything but brief, as it will probably coincide with the Commission unveiling...