The European Union's proposal for a Common Consolidated Corporate Tax Base is going to be a big issue in corporation tax policy for some time to come.
For that reason it seems important to have some lea guidance as to what it is. Thankfully the EU have published it, here.
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Would it be worth commenting that a quick glance at the rules make it harder for small companies to survive in EU and easier for big ones to gobble up their business – also, possibly adding to transport and energy costs.
Has anyone done any work on the energy and transport implications of “liberalisation” as well as the above point? Suggestion for FSB?