geraumer Zeit die Einführung einer gemeinsamen konsolidierten Körperschaftsteuerbemessungsgrundlage (GKKB/CCCTB) von den … Consolidated Corporate Tax Base (CCCTB) has been taken into consideration for a longer period of time. Already in 2001 the European … Commission has mentioned the possibility of an introduction of a CCCTB. The content related design has been consistently …