The action plan on business taxation, to be adopted by the European Commission on 17 June, will probably not contain any legislative measures. At most, the EU executive is expected to announce its intention to revise its proposal for a common consolidated corporate tax base (CCCTB). On 27 May, the commissioners will hold a policy debate on the action plan, which pursues a major objective: to ensure that, in the future, companies pay taxes in the countries where they earn…
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