In this issue: Official Pronouncements, Supreme Tax Court Cases, From Europe and From PwC. Continue reading
Tax & Legal
The European Commission wishes to re-launch its Common Consolidated Corporate Tax Base project and to this end is seeking the views of interested parties. Anyone is free to contribute. Continue reading
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.