de Wilde, Maarten Floris - 2019
the CCTB/CCCTB draft directives into a unitary taxation model for taxing the worldwide economic profits of multinationals … and outside the EU. Under the proposal it would be up to EU member states themselves to determine the rate applying to the …” more difficult. EU member states would, in turn, regain their autonomy and scope to set their corporate tax rates at the …