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The CCCTB initiative as a possible solution to the conflict between the internal market and national tax autonomy
2019
Helsinki Law Review
In 2016, the European Commission re-launched the project for a common consolidated corporate tax base with a two-step approach of two interconnected proposals of Common Corporate Tax Base (CCTB) and Common Consolidated Corporate Tax Base (CCCTB). The proposals faced fierce opposition from several Member States, even if few oppose combatting tax avoidance and eliminating tax obstacles of cross-border trade in principle. This article examines the CCCTB proposal as a possible solution to the
doi:10.33344/vol13iss1pp150-179
fatcat:rydgujexqjf33mpwjh53u2slsy