Roggeman, Annelies; Verleyen, Isabelle; Cauwenberge, … - In: Journal of Business Economics and Management 15 (2014) 3, pp. 530-543
In March 2011, the European Commission launched a proposal for a Common Consolidated Corporate Tax Base (CCCTB). However, a Common Corporate Tax Base (CCTB), leaving consolidation and apportionment out of consideration, appears to be a more realistic proposition for corporate tax harmonization...