CCCTB : 14 years later

The European Commission seems set on putting the idea of a common consolidated corporate tax base (CCCTB) back on the agenda. Good luck! The debate is anything but new. In the name of the single market "without tax obstacles," the Prodi Commission mapped out the challenges back in 2001 : the Union's competitiveness could not gloss over the tax dimension, especially in the run-up to the 2004 enlargement. From communications to non-papers , working groups to an "overly visionary" legislative…