On 4 May 2017, the European Parliament published briefing papers on the proposed directives for the Common corporate tax base (CCTB) and the Common consolidated corporate tax base (CCCTB). The CCTB proposal provides for uniform rules for the determination of taxable income in the EU, while the CCCTB provides rules for the consolidation of companies that are subject to the CCTB ({News-2016-10-26/P/2- previous coverage}). The briefing papers provide an overview of the proposals, including background, changes the proposals would bring, the views of advisory committees, national parliaments, and other stakeholders, and the legislative process. As far as the approval process...