The much published proposal for a CCCTB (Common Consolidated Corporate Tax Base) was issued on March 16th by the European Commission.
The proposal is very detailed and represents an entirely new regime for the calculation of, payment of and filing for Corporation Tax.
The current proposals are as follows:
The proposals will be going through member states national parliaments for consideration. It is unlikely that the Irish government will opt in; however individual International companies may do so.
Contact Brian Dignam, OSK Tax Advisers Dublin for further information.
A video message from Tadgh O'Sullivan, Director.
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