'Proposal for a Council Directive on a Common Consolidated Corporate Tax Base' COM (2011) 121/4. 2 European Commission, 'Towards an Internal Market without Tax Obstacles A strategy for providing companies with a Consolidated Corporate Tax Base for their EU-wide activities' COM (2001) 582 final. 3 European Commission, 'Company Taxation in the Internal Market' (Commission Staff Working Paper) SEC (2001) 1681. 4 The CCCTB working group comprises representatives from all member states and is chaired by the Commission (Parillo, 'The CCCTB Where Are We Now?' [2011] Tax Notes International 471.
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