Tax policy, and the fight against tax fraud, have gained particular exposure over the five past years as a result of the light shed by repeated tax leaks and the related journalistic investigations. Continue reading
On 22 and 23 March 2018, the EU Heads of State or Government will convene in four different formations with varying compositions and levels of formality: a regular meeting of the European Council, a Leaders’ meeting on taxation, a Euro Summit and a European Council (Article 50) meeting. Continue reading
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 The 2011 CCCTB proposal (COM(2011) 121) was withdrawn on the same day.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
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