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?”
Brussels Insider 2021-2022 