Achieving a Common Consolidated Corporate Tax Base in the EU

Download or read book Achieving a Common Consolidated Corporate Tax Base in the EU written by Malcolm Gammie and published by . This book was released on 2011 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report analyses to what extent the objectives of International Financial Reporting Standards (IFRS) are compatible with basic tax principles and could form the starting point for achieving a common consolidated corporate tax base (CCCTB) in Europe. It also provides constructive information and guidance to the European Commission to identify the elements of member states" tax systems that must be considered to achieve convergence to a CCCTB from the starting point of IFRS.