Common Consolidated Corporate Tax Base (CCCTB)
The European Commission has published a proposed CCCBT directive to allow groups active in more than one member state to opt for taxation on a single, consolidated tax base to be allocated over member states on a set formula. Assessment and collection would be by each member state under its own rules and at its own rates.
Kategorien: From Europe
Schlagwörter: CCCTB, EU tax consolidation
