EU Parliament in favor of common corporate tax base

Proposal for a Council Directive on a Common Corporate Tax Base

In July 2013, EU ministers agreed on the need to establish a common corporate tax base.

– introduce a Common Tax Base (CCTB) as a first step, which later on should be consolidated as well (CCCTB),

introduce a Common Tax Base (CCTB) as a first step, which later on should be consolidated as well (CCCTB),

A common consolidated corporate tax base should continue to be explored.

The European Commission has a Common Consolidated Corporate Tax Base Working Group, presently seeking to determine and implement a Common Consolidated Tax Base across the EU.

JBCE Advocates for a Common Consolidated Corporate Tax Base

Proposal for a COUNCIL DIRECTIVE on a Common Consolidated Corporate Tax Base (CCCTB)

REPORT on the proposal for a Council directive on a Common Consolidated Corporate Tax Base (CCCTB)

A commitment to support a common, consolidated tax base (CCCTB) and minimum corporate tax rates.

In March 2011 the European Commission (EC) launched a proposal for a Common Consolidated Corporate Tax Base (CCCTB).

9 See Article 2 of the Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) (COM(2016)0683).

In March 2011 the European Commission launched a proposal for a Common Consolidated Corporate Tax Base (CCCTB).

In March 2011, the Commission proposed a Directive for a Common Consolidated Corporate Tax Base (CCCTB).