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The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the
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In October 2016, the European Commission relaunched its plan to harmonize national income tax systems via the Common Consolidated Corporate Tax Base (CCCTB), pe
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The European Commission is currently working on a legislative draft to harmonise the corporate income tax provisions for multinational groups of companies throu
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