Abstract
On March 16, 2011, the European Commission released a Draft Council Directive on a Common Consolidated Corporate Tax Base (CCCTB), accompanied by a broad and detailed impact assessment. The current initiative by the European Commission restarted the long-lasting public debate on harmonising corporate taxation in the European Union (EU), which had already been launched by the Commission in 2001.
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© 2012 Springer-Verlag Berlin Heidelberg
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Spengel, C., Zöllkau, Y. (2012). A. Introduction. In: Spengel, C., Zöllkau, Y. (eds) Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Income. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-28433-5_1
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DOI: https://doi.org/10.1007/978-3-642-28433-5_1
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