Aggregation v consolidation: Getting CCCTB’s accounting right

Richard Murphy

October 02 2017

With the CCCTB back on the EU agenda, Richard Murphy, professor of practice in international political economy at City, University of London, argues it does not represent true consolidation and could fail in its objectives.

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Richard Murphy

Professor of accounting Sheffield University Management School

Murphy is a chartered accountant and economic justice campaigner. He co-founded the Tax Justice Network and the Fair Tax Mark and created the concept of country-by-country reporting. He blogs at http://www.taxresearch.org.uk/Blog/ and tweets @RichardJMurphy.

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