The European Commission re-launched its proposal to introduce a common consolidated corporate tax base (CCCTB) on October 25 2016, with the aim of creating a level playing field for multinationals in Europe and creating a simple and pro-business tax environment. Sandy Bhogal, head of tax in London, and Kitty Swanson, associate, of law firm Mayer Brown give their opinion on the plan and whether this attempt may succeed.
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Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.