TECHNICAL ROUND UP – CONSOLIDATED CORPORATE TAX SYSTEM
November 1st, 2016
EUROPEAN COMMISSION RELAUNCHES ATTEMPT TO FORGE EU CONSOLIDATED CORPORATE TAX SYSTEM
THE EUROPEAN Commission has relaunched its proposals on forging a corporate consolidated tax base system within the European Union (EU). The proposal preserves the sovereign right of member states to set their own corporate tax rates, but includes detailed hard law on how national tax authorities should assess tax takes, and – crucially – says multi-national groups should submit one consolidated return for all EU activities to one member state. The proposal does ...
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