A working group of the European Council has been discussing the technical aspects of a common consolidated corporate tax base (CCCTB) in the EU. Even if a decision to go ahead may not be imminent, multinational companies should not miss out on the opportunities a CCCTB may present, says Cristina Stiefken of the London School of Economics.
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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