The European Commission will be able to sound out the member states on the relaunch of its planned common consolidated corporate tax base (CCCTB) at the meeting of the EU finance ministers on Tuesday 8 November. Additionally, France has ultimately managed to avoid a discussion of its “patent box”, its tax credit scheme for competitiveness and employment (to promote research and innovation).
The discussion on the CCCTB will not go into detail but will set the tone at ministerial level,...