KPMG Guide to CCCTB part 1
Part 1 of the KPMG Guide to CCCTB addresses the political background and the EU decision making process, as well as policy issues such as the CCTB alternative and the choice between specific rules, rather than general principles.
KPMG Guide to CCCTB part 2
Part 2 generally follows the structure of the Directive and takes the reader through its essential details with practical examples and illustrations.