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Gustaf Gimdal

This tag is associated with 5 posts

Common consolidated corporate tax base (CCCTB) [EU Legislation in Progress]

The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication on 25 October 2016 of two new interconnected proposals: on a common corporate tax base (CCTB), and on a common consolidated corporate tax base (CCCTB). The 2011 CCCTB proposal (COM(2011) 121) was withdrawn on the same day. Continue reading

Common corporate tax base (CCTB) [EU Legislation in Progress]

The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication of two new interconnected proposals on a common corporate tax base (CCTB) and a common consolidated corporate tax base (CCCTB). Continue reading

Aggressive tax planning – The TAXE 2 report [Plenary Podcast]

Written by Gustaf Gimdal, The special committee on tax rulings and other measures similar in nature or effect (TAXE 2) adopted its report on 21 June 2016. The report is now on the agenda for the plenary on 4–7 July 2016, with a vote planned for 7 July. Background Following the LuxLeaks revelations, which broke on … Continue reading

Secular stagnation and the euro area

Written by Gustaf Gimdal and Cemal Karakas Graphics by Christian Dietrich Several years after the Great Recession began, the euro area is still far from fully recovered. The international economic and financial crisis has pushed down investment levels within the EU by about 15% from their peak in 2007. Even though the near-term prospects seem … Continue reading

The International Monetary Fund (IMF) : Rebalancing global economic weights

Written by Gustaf Gimdal Conceived at the Bretton Woods conference in 1944, the International Monetary Fund (IMF) officially came into existence on 27 December 1945 and started operations in 1947. Its primary purpose is to ensure the stability of the international monetary system – the system of exchange rates and international payments that enables countries … Continue reading

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