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By Keith O’Donnell and Samantha Schmitz-Merle, Atoz*
On 17 June, the European Commission released its Action Plan: "A fairer Corporate Tax System in the European Union: 5 Key Areas for Action". Some of the key actions include the re-launch of the Common Consolidated Corporate Tax Base (CCCTB) as well as the introduction of several tax measures aiming at ensuring taxation where the economic activity takes place.
The objectives of the Action Plan, as presented in the document published, are as follows:
- Re-establish the link between taxation and where the economic activity takes place;
- Make sure the that EU Member States can correctly value corporate activity in their jurisdiction;
- Create a competitive and growth...
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