By Joshua Kieran-Glennon The Common Consolidated Corporate Tax Base (CCCTB) is an EU policy aimed at harmonising the collection of corporation tax in all Member States. It targets low tax jurisdictions like Ireland, and seeks to prevent multinational corporations from allocating their profits to offices or subsidiaries located in those jurisdictions, taxing them instead atContinue reading “The Common Consolidated Corporate Tax Base: the end of exclusive taxation competency?”
Category Archives: Taxation
Cutting taxes is a largely ineffective strategy for attracting foreign investment.
Dr. Aidan Regan of SPIRe on the effects of tax policy on attracting foreign investment: The eurozone crisis has hastened the move toward increased fiscal integration among member-states, reflected in the fiscal stability pact, and the proposed measures for a centralised authority to monitor national budgetary decisions. This move toward a fiscal union is widelyContinue reading “Cutting taxes is a largely ineffective strategy for attracting foreign investment.”
The Brussels Insider 