Irish Department of Finance
Feb 2011By Robert Cline, Tom Neubig, Andrew Phillips, Christopher Sanger, and Aidan Walsh
Commissioned by the Irish Department of Finance
CONTENTS
1. Executive summary
2. Introduction to the CCCTB
3. Methodology
4. Results of static revenue and dynamic economic analysis
5. Qualitative analysis
6. Lessons from the US States’ experience with income combination and apportionment
7. Conclusions
EKAI Center:
As a result of the political moves of these weeks in the European Union, fiscal harmonization will probably be reactivated and the common consolidated corporate tax base will be the first step.
As a result of the political moves of these weeks in the European Union, fiscal harmonization will probably be reactivated and the common consolidated corporate tax base will be the first step.
Attached: Full text (english)