The German Ministry of Finance has published a position paper agreed to with France on 19 June 2018 concerning the proposed Directive establishing a common corporate tax base (the CCTB Directive). The paper notes that France and Germany support the CCTB Directive as well as the Directive for the common consolidated corporate tax base (the CCCTB Directive), although several changes are proposed. The changes are in respect of the CCTB Directive and include: Extending the scope of the CCTB Directive to all companies that are subject to corporate tax, irrespective of their legal form or their size; Supplementing the general...