The Maltese Presidency of the Council of the EU intends to stabilise the new aspects of the proposal for a common corporate tax base (CCTB) by June 2017, according to a document drafted ahead of an expert meeting on Wednesday 22 March, of which EUROPE has had sight.
In the absence of consolidation, an aspect the Commission would rather include in a separate legislative proposal so as to maximise the chances of an agreement on the tax base, the European institution has proposed a...