The Rebirth of CCCTB: Lessons from US Multistate Tax Compact
0n June 17 2015, the Commission re-launched the CCCTB Directive after being four years discussions in the Council of the European Union. In 2016 the Commission will issue a completely new CCCTB Directive Proposal, with several major changes comparing to the original proposal issued in 2011. In the re-launch announcement, the Commission takes a realistic…