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Europe

Economic analysis predicts EU would benefit from CCTB, CCCTB

An EU Commission paper released October 27 uses economic modelling to conclude that recent EU proposals for a common corporate tax base (CCTB) and a common consolidated corporate tax base with formula apportionment (CCCTB) would result a fairer and more efficient tax system, writes Davide Anghileri, of the University of Lausanne, Switzerland . . .