According to calculations by the OECD, the tax avoidance strategies of multinational groups result in tax deficits of between 100 and 240 billion USD per annum, i.e. between 4% and 10% of annual global corporate tax. That is why the BAK essentially welcomes the draft directiveson the introduction of a Common Consolidated Corporate Tax Base, because ultimately these problems can only be addressed effectively through the implementation of a group taxation However, the proposals of the Commission do not go far enough.

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