Concept and Necessity of a Common Tax Base - an academic introduction.- Concept and Necessity of a Common Tax Base - an academic introduction.- Perspektiven der Konzernbesteuerung.- Perspektiven der Konzernbesteuerung.- Taxable Corporate Income - Common Structural Elements.- CCCTB: Der steuerpflichtige Unternehmensgewinn - gemeinsame Strukturelemente.- An optional and competitive CCCTB - a comprehensive approach to reach the Lisbon objectives -.- Panel Statements.- Consolidation, Allocation and International Aspects.- Evaluating the Common Consolidated Corporate Tax Base.- Europe Slowly Lurches to a Common Consolidated Corporate Tax Base: Issues at Stake.- Panel Statements.- Lessons of US Subnational Experience for EU CCCTB Iniative.- Administrative Aspects.- Administrative Aspekte einer Gemeinsamen Konsolidierten Körperschaftsteuerlichen Bemessungsgrundlage in der EU.- Administrative Aspects of the CCCTB - a Business Perpective.- Panel Statements.