It’s deja vu all over again with the CCCTB show

The idea of a Common Consolidated Corporate Tax Base will resurface on Tuesday in Strasbourg

EU tax commisioner Pierre Moscovici Pic: Getty

Here we go again. On Tuesday the EU’s tax commissioner Pierre Moscovici is due to publish the latest effort to carry on the work first outlined in the Neumark Report of 1962. It will be another iteration of the basic idea, joining those from 1970, 1975, 1984, 1985, 1990, 1994, 1997, 1998, 2001 and 2011.

Yes, it’s the Common Consolidated Corporate Tax Base Show – 2016 edition. They are planning a debate in ...