A conference will take place in Vienna from 21 to 23 February 2008 on the CCCTB. The conference is being held by the Institute for Austrian and International Tax Law in association with the Directorate General of the Taxation and Customs Union (European Commission).

CCCTB and the SE

At a recent CEPS (The Centre for European Policy Studies) lunch, attended by Commissioner Kovacs, the link between the European Company (SE) and the Common Consolidated Corporate Tax Base (CCCTB) was considered.

Emrah Arbak of CEPS has written a report titled “Corporate Taxation and the European Company Statute”. In summary, the report considers that the “CCCTB appears as a natural tool for SEs that would like to reduce their compliance costs and risks”.

Given that the SE is described as “anything but popular”, it is seems fitting that it is being linked with the CCCTB, which is anything but popular!