Tax Flash: European Commission proposes Corporate Tax Package
On 25 October 2016, the European Commission (EC) adopted yet another comprehensive tax package which consists of four new draft EU Directives on:
- a Common Corporate Tax Base (CCTB Directive)
- a Common Consolidated Corporate Tax Base (CCCTB Directive)
- hybrid mismatches with third countries
- double taxation dispute resolution mechanisms in the EU (Dispute Resolution Directive)
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