The common consolidated corporate tax base in the European Union

This article summarizes the proceedings of Seminar I: "IFA/EU - consolidated tax base" at the 2008 IFA Congress in Brussels. The seminar, chaired by Prof. Dr. Wolfgang Schön, addressed various problems regarding the common consolidated corporate tax base and the complexities in finding solutions. The panellists discussed the administrative and political difficulties in adopting a CCCTB in the European Union.