A few comments on the CCCTB-directive

Boer, Martin

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A few comments on the CCCTB-directive

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Boer, Martin
Business and Tax Law, MPI for Tax Law and Public Finance, Max Planck Society;

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Boer, M. (2012). A few comments on the CCCTB-directive.

Cite as: https://hdl.handle.net/11858/00-001M-0000-000E-B756-B

Abstract

In order to gain an understanding of the problems that underlie the 16 March 2011 proposed CCCTB-directive, the objectives of this directive will be discussed and some important aspects of the directive will be addressed. Furthermore, will be analyzed whether and to what extent the current proposals are adequate to remedy the problems that underly the proposed directive. If possible, I will give recommendations for improvement. Purpose of this opinion is, to draw attention to some selected parts of the proposed directive. Therefore, I make no claim to be exhaustive. Not all aspects of CCCTB will be discussed.