The European Commission envisages putting forward a proposal for a
tax reform that would allow improving the efficiency and simplicity
of the corporate income tax systems. This report assesses the
impact of a Common Corporate Tax Base (CCTB) on the size of the
corporate tax bases of EU companies. The results of the report
shall help to evaluate the economic consequences of the
introduction of a harmonised set of tax accounting rules. The
estimates are based on the European Tax Analyzer with data from the
year 2006 and apply options specified by the Commission 's Steering
Group.
General
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