Following the European Commission's proposal of October 2016 to relaunch the Common Consolidated Corporate Tax Base (CCCTB), this ZEW Lunch Debate will focus on the design and implications of the new rules. Is the CCCTB an efficient tool for making corporate taxation in the EU fairer, more competitive and more growth-friendly? What are the benefits of a Common Corporate Tax Base (CCTB) as a first-stage solution? How might we expect enterprises to react towards the second-stage formula apportionment? And finally, what will the longer-term effects of a CCCTB be on growth, jobs and investment in the EU?
Participation in the event is only possible on invitation. If you are interested in attending the event, please contact us at LunchDebates@zew.de
Christoph Spengel holds the Chair of Business Administration and Taxation II at the University of Mannheim since 2006. Furthermore, he is academic director of the Mannheim Master of Accounting & Taxation at Mannheim Business School (MBS) and director and speaker of the Leibniz Science Campus “MannheimTaxation”. His research focuses on (inter)national corporate taxation, tax planning, tax competition and harmonization in the European Union as well as R&D tax incentive. Previously, he has been working as a professor at the University of Hamburg (2002-2003) and Gießen (2003-2006).