Álvarez-Martinez, María T.; Barrios Cobos, Salvador; … - 2016
Commission (2016b). On top of the common base, it considers proposals to reduce the debt bias in corporate taxation. To do so, we …(C)CTB is simulated together with proposals to reduce or eliminate the debt bias in corporate taxation, principally: the … Commission (2016a), and a common consolidated corporate tax base with formula apportionment (CCCTB) within the EU, European …