Business, Management and Accounting
6 years ago

EU's Proposal for Common Corporate Tax Base Sparks Debate and Hope

Acta academica karviniensia
Common Consolidated Corporate Tax Base in the Context of the Council of Europe's Directive Proposal
Beáta Blechová

Paper Summary

The article discusses efforts to make corporate income tax rules more consistent across European Union countries. It explains the common consolidated corporate tax base (CCCTB) proposal, which aims to simplify tax calculations for businesses operating in multiple EU countries. The proposal has both positive and negative effects for companies and EU Member States. However, progress towards harmonizing corporate income tax in the EU is still slow due to political and economic challenges.

Related papers

Business, Management and Accounting
2 years ago

Audit Oversight Board and Corporate Governance Slash Tax Avoidance in Malaysian Firms

Tax Avoidance
Tax Evasion
Corporate Governance
2 views
Business, Management and Accounting
4 years ago

Dutch Companies' Poor Disclosure Compliance Sparks Call for Filing Changes.

Earnings Management
Value-based Management
Management Control
1 view
Business, Management and Accounting
8 years ago

EU Proposal for Common Corporate Tax Base Could Revolutionize Taxation

EU Tax Law
Tax Avoidance
Regulatory Competition