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School of Law

Christiana HJI Panayi on 'EU Common Consolidated Corporate Tax base' at the Centre for Tax Law


Christiana HJI Panayi spoke at the Centre for Tax Law (CTL) workshop 'EU Common Consolidated Corporate Tax Base' on Friday 11 May 2012. The other speakers at the seminar were Professor Dennis Weber and Dr Jan van de Streek University of Amsterdam Centre for International Law.

The seminar dealt with the Commission's draft plans to introduce a Common Consolidated Corporate Tax Base (CCCTB) for EU group companies. The speakers analysed the basic features of the draft proposal such as the rules for becoming a CCCTB group, formulary apportionment, loss relief, intra-group transfers, reorganisations, the administration of the new system, taxation of inbound and outbound investment, and anti-abuse rules. They also considered the application of enhanced co-operation in this context and consider how the rules of the CCCTB will be modified vis-à-vis non-CCCTB Member States.

Christiana also presented at 'The Common Consolidated Corporate Tax Base and other recent developments' at the Malta Institute of Management on 15-16 May.



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