Spengel, Christoph; Ortmann-Babel, Martina; Zinn, Benedikt - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2012
After intensive and extensive preparation, the European Commission released the long-awaited proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) on March 16, 2011. In the context of the Europe 2020 Strategy, major objectives of the proposed CCCTB are the...
