CCCTB

For some synthetic details, including pros and cons (arguments by the Irish government) see by CCCTB What it Really Means (Price Waterhouse Coopers, March 2011).


Brief Description

Common Consolidated Corporate Tax Base

URL: http://ec.europa.eu/taxation_customs/taxation/company_tax/common_tax_base/index_en.htm

Parties

EU member states, corporate entities operating in the EU

Objective

The Common Consolidated Corporate Tax Base is a single set of rules that companies operating within the EU could use to calculate their taxable profits. In other words, a company or qualifying group of companies would have to comply with just one EU system for computing its taxable income, rather than different rules in each Member State in which they operate.

Time Window

Started: Put on the policy agenda in February 2011.
Ends:


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