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Common Corporate Tax Base in the EU
- Impact on the Size of Tax Bases and Effective Tax Burdens
part of the ZEW Economic Studies series
- Language:
- English
- ISBN:
- 9783790827552
- Binding:
- Paperback
- Pages:
- 175
- Published:
- September 20, 2011
- Edition:
- 2012
- Dimensions:
- 151x233x12 mm.
- Weight:
- 298 g.
Delivery:
1-2 weeks
Expected delivery: January 5, 2025
Description of Common Corporate Tax Base in the EU
The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies.
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