Common Corporate Tax Base

Topic area:
Initiative
Official name
COUNCIL DIRECTIVE on a Common Corporate Tax Base
Type
Directive
Level 1
Initiator
EU
Submitted
Doc. code
COM(2016) 685
Summary
Status
Status

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Current version
EU Commission proposal
25.10.2016
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Level 2
Level 3 / Other

Source: EU, COM(2016) 685, 2016