CCCTB
The European Commission has published a Working Paper on the Common Consolidated Corporate Tax Base.
The paper titled “The Delineation and Apportionment of an EU Consolidated Tax Base for Multi-Jurisdictional Corporate Income Taxation: A Review of Issues and Options” is available from http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_09_complete_en.pdf.
The ICAI will be represented by Brian Keegan, Director of Taxation, at the Annual Commission meeting on the CCCTB to be held in Brussels on 12 December.