Johann Muller: How a European CCCTB makes BEPS action points “irrelevant”
December 10, 2015
Johann Muller was the deputy head of tax for a major multinational and, following that, the chief consultant at the Danish competent authority. From both perspectives he sees the benefits and need for a common consolidated corporate tax base (CCCTB) in Europe.
Within the European Union (EU) there has been a new surge in interest to form a CCCTB this year, with the European Commission (EC) re-launching the plan in June 2015. The European Parliament has increased pressure further by calling for the EC to have legislation for a CCCTB prepared by the end of 2017.
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