{"id":38948,"date":"2017-10-06T06:56:35","date_gmt":"2017-10-06T05:56:35","guid":{"rendered":"http:\/\/www.taxresearch.org.uk\/Blog\/?p=38948"},"modified":"2017-10-06T06:56:35","modified_gmt":"2017-10-06T05:56:35","slug":"aggregation-v-consolidation-in-the-ccctb","status":"publish","type":"post","link":"https:\/\/www.taxresearch.org.uk\/Blog\/2017\/10\/06\/aggregation-v-consolidation-in-the-ccctb\/","title":{"rendered":"Aggregation v Consolidation in the CCCTB"},"content":{"rendered":"<p>For those with access to International Tax Review, <a href=\"http:\/\/www.internationaltaxreview.com\/IssueArticle\/3756283\/Archive\/Aggregation-v-consolidation-Getting-CCCTBs-accounting-right.html\" target=\"_blank\" rel=\"noopener\">this article was out yesterday<\/a>:<\/p>\n<p><a href=\"http:\/\/www.taxresearch.org.uk\/Blog\/2017\/10\/06\/aggregation-v-consolidation-in-the-ccctb\/screen-shot-2017-10-06-at-06-45-55\/\" rel=\"attachment wp-att-38949\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-38949\" src=\"http:\/\/www.taxresearch.org.uk\/Blog\/wp-content\/uploads\/2017\/10\/Screen-Shot-2017-10-06-at-06.45.55-550x398.png\" alt=\"\" width=\"550\" height=\"398\" srcset=\"https:\/\/www.taxresearch.org.uk\/Blog\/wp-content\/uploads\/2017\/10\/Screen-Shot-2017-10-06-at-06.45.55-550x398.png 550w, https:\/\/www.taxresearch.org.uk\/Blog\/wp-content\/uploads\/2017\/10\/Screen-Shot-2017-10-06-at-06.45.55-414x300.png 414w, https:\/\/www.taxresearch.org.uk\/Blog\/wp-content\/uploads\/2017\/10\/Screen-Shot-2017-10-06-at-06.45.55-768x556.png 768w, https:\/\/www.taxresearch.org.uk\/Blog\/wp-content\/uploads\/2017\/10\/Screen-Shot-2017-10-06-at-06.45.55-552x400.png 552w, https:\/\/www.taxresearch.org.uk\/Blog\/wp-content\/uploads\/2017\/10\/Screen-Shot-2017-10-06-at-06.45.55.png 1574w\" sizes=\"auto, (max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p>It builds on themes in this previously unpublished paper written a month or so ago on <a href=\"http:\/\/www.taxresearch.org.uk\/Blog\/2017\/10\/06\/aggregation-v-consolidation-in-the-ccctb\/aggregation-v-consolidation-and-the-ccctb\/\" rel=\"attachment wp-att-38950\">Aggregation v Consolidation and the CCCTB.\u00a0<\/a><\/p>\n<p>This might seem to be an issue for tax geeks: it's vital if tax competition in the EU is to be curtailed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>For those with access to International Tax Review, this article was out yesterday: It builds on themes in this previously unpublished paper written a month<br \/><a class=\"moretag\" href=\"https:\/\/www.taxresearch.org.uk\/Blog\/2017\/10\/06\/aggregation-v-consolidation-in-the-ccctb\/\"><em> Read the full article&#8230;<\/em><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[26,64,79,35,44,10],"tags":[],"class_list":["post-38948","post","type-post","status-publish","format-standard","hentry","category-accounting","category-corporation-tax","category-country-by-country","category-economics","category-europe","category-tax-avoidance"],"_links":{"self":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/38948","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/comments?post=38948"}],"version-history":[{"count":0,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/posts\/38948\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/media?parent=38948"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/categories?post=38948"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxresearch.org.uk\/Blog\/wp-json\/wp\/v2\/tags?post=38948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}