The European Commission envisages putting forward a proposal for a tax reform that would allow improving the efficiency and simplicity of the corporate income tax systems. This report assesses the impact of a Common Corporate Tax Base (CCTB) on the size of the corporate tax bases of EU companies. The results of the report shall help to evaluate the economic consequences of the introduction of a harmonised set of tax accounting rules. The estimates are based on the European Tax Analyzer with data from the year 2006 and apply options specified by the Commission’s Steering Group.
- ISBN13 9783790827552
- Publish Date 21 September 2011
- Publish Status Active
- Publish Country DE
- Imprint Physica-Verlag GmbH & Co
- Edition 2012
- Format Paperback
- Pages 175
- Language English