The possible introduction of common consolidated base taxation via enhanced cooperation: some open issues

• Autores: Luca Cerioni
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 5, 2006, págs. 187-196
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 2 Citas
• Resumen

  • In the author's opinion, it is unlikely that the introduction of a Common Consolidated Base Taxation (CCBT) will be deferred by the opposition of some Member States. Specifically, CCBT could be introduced by way of enhanced cooperation between some of the Member States. This would give rise to important issues regarding the Member States inside and those outside CCBT. This article is intended to contribute to the debate on some of these issues.