The European Commission's proposal for a common consolidated corporate tax base
回顾了欧盟委员会准备共同合并公司税基（CCCTB）提案的现状，并讨论了其对税收体系效率和公平性的影响，结论是需要更多证据证明其经济效益才能获得广泛支持。
The European Commission is currently preparing a proposal for a directive on the introduction of a common consolidated corporate tax base (CCCTB). This paper reviews the current state of the European Commission's preparation of the CCCTB proposal and discusses the implications for efficiency and fairness of the tax system. The analysis concludes that more evidence of significant economic benefits from introducing a CCCTB would be required to generate widespread support for the project.