The common consolidated corporate tax base in the European Union

Type

Journal

Author

Konrad, U.A.

Country

European Union

Published Date

May 1, 2009

Issue

Bulletin for International Taxation 2009 (Volume 63), No. 5

DOI

https://doi.org/10.59403/37xazek

Document

Go to Tax Research Platform

This article summarizes the proceedings of Seminar I: "IFA/EU - consolidated tax base" at the 2008 IFA Congress in Brussels. The seminar, chaired by Prof. Dr. Wolfgang Schön, addressed various problems regarding the common consolidated corporate tax base and the complexities in finding solutions. The panellists discussed the administrative and political difficulties in adopting a CCCTB in the European Union.

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The common consolidated corporate tax base in the European Union