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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The OECD had previously missed a June 30 deadline to agree an MLC on amount A; in other news, UK corporation tax bills surged to a record high last year