European Parliamentary Research Service Blog
tax harmonisation
EU policies – Delivering for citizens: The fight against tax fraud [Policy Podcast]
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
Outlook for the meetings of EU leaders on 22-23 March 2018
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
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 The 2011 CCCTB proposal (COM(2011) 121) was withdrawn on the same day.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
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