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The impact of the CCTB on the effective tax burden of corporations
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The impact of the CCTB on the effective tax burden of corporations

Results from the tax analyzer model : final report

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The aim of this study is to evaluate the impact of the introduction of the CCTB draft Council directive from October 2016 on the effective corporate tax burdens in the 28 EU Member States and to assess the relative importance of single elements of the harmonised tax base. Furthermore, the impact of the CCTB introduction is estimated for R&D corporations and the tax effects of the 2016 CCTB draft Council directive and the original draft Council directive as of 2011 are compared.
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ISSN 1725-7565
ISBN 978-92-79-98367-2
DOI 10.2778/649628
Katalooginumber KP-AC-18-004-EN-N
ISSN 1725-7557
ISBN 978-92-79-98368-9
DOI 10.2778/579964
Katalooginumber KP-AC-18-004-EN-C
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ISSN 1725-7565 ISBN 978-92-79-98367-2 DOI 10.2778/649628 Katalooginumber KP-AC-18-004-EN-N
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ISSN 1725-7557 ISBN 978-92-79-98368-9 DOI 10.2778/579964 Katalooginumber KP-AC-18-004-EN-C
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