Each member state of the EU has its own corporate tax system. Some claim this complexity is clearly contrary to the aims of a single market and that at this time there is a greater need for member states to work together to stabilise the economic environment. But would the EU’s proposal for a CCCTB provide us with a simpler, improved system? Matthew Gilleard gauges the reaction from some of the member states.
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While it’s great that the OECD is alive to multinationals’ fears of being caught in a compliance trap, the ‘common understanding’ illustrates a worrying lack of readiness
Rising demand for specialist expertise has fuelled the growth in tax partner headcounts, Cain Dwyer found; in other news, Switzerland has been urged to reconsider pillar two
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