Brussels and EU member states are putting the finishing touches to the Common Consolidated Corporate Tax Base (CCCTB). It is expected to arrive fully operational by 2011. Peter Cussons, tax partner at PricewaterhouseCoopers, says that it will be tabled at the Economic and Financial Affairs Council of the European Union (Ecofin) in September.
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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.