The introduction of the 'Common Consolidated Corporate Tax Base' as a means for an efficient and equitable taxation of multinational enterprises in Europe represents the most important issue of European business taxation. Starting in 2001, the Commission and the Member States have cooperated in order to develop an innovative technique for the measurement and the allocation of business profits within the European Union. This venture is not only the most ambitious political project of the current European Commission, it also challenges traditional legal and economic concepts of business taxation. This book contains the proceedings of an International Tax Conference, organised under the auspices of the German Presidency in the European Union and designed in cooperation with the Centre for European Economic Research (Mannheim) and the Max Planck Institute for Intellectual Property, Competition and Tax Law (Munich) including presentations from European and American academics and tax practitioners.

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