Achieving a common consolidated corporate tax base in the EU

Author (Person)
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Series Details No.58, December 2005
Publication Date December 2005
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This report analyses to what extent the objectives of International Financial Reporting Standards (IFRS) are compatible with basic tax principles and could form the starting point for achieving a common consolidated corporate tax base (CCCTB) in Europe. It also provides constructive information and guidance to the European Commission to identify the elements of member states’ tax systems that must be considered to achieve convergence to a CCCTB from the starting point of IFRS.

Source Link Link to Main Source http://www.ceps.eu/publications/achieving-common-consolidated-corporate-tax-base-eu
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