The Impact of the Introduction of a CCCTB in the EU

Danuše Nerudová and Veronika Solilová ()
Additional contact information
Veronika Solilová: Mendel University Brno

Intereconomics: Review of European Economic Policy, 2019, vol. 54, issue 3, 160-165

Abstract: Abstract Base erosion and profit shifting, which the majority of Member States are currently confronting, have particularly led the European Commission to reconsider the proposal and to relaunch the project known as the Common Consolidated Corporate Tax Base (CCCTB). The European Commission has published an action plan for fair and efficient corporate tax systems in the European Union in which the CCCTB is understood as a tool to fight tax evasion and tax fraud.

Date: 2019
References: Add references at CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://link.springer.com/10.1007/s10272-019-0815-2 Abstract (text/html)
Access to the full text of the articles in this series is restricted.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:intere:v:54:y:2019:i:3:d:10.1007_s10272-019-0815-2

Ordering information: This journal article can be ordered from
http://link.springer.de/orders.htm

DOI: 10.1007/s10272-019-0815-2

Access Statistics for this article

Intereconomics: Review of European Economic Policy is currently edited by Christian Breuer

More articles in Intereconomics: Review of European Economic Policy from Springer, ZBW - Leibniz Information Centre for Economics, Centre for European Policy Studies (CEPS)
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().