![Common corporate tax base (CCTB) [EU Legislation in Progress]](https://i0.wp.com/epthinktank.eu/wp-content/uploads/2017/01/eprs-briefing-595907-common-corporate-tax-base-final.jpg?fit=1000%2C888&ssl=1)
Written by Gustaf Gimdal and Angelos Delivorias (3rd edition),
Updated on 15.6.2018
The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication on 25 October 2016 of two new interconnected proposals on a common corporate tax base (CCTB) and a common consolidated corporate tax base (CCCTB).
The 2016 CCTB provides for the determination of a single set of rules for calculation of the corporate tax base. Companies operating across borders in the EU would no longer have to deal with 28 different sets of national rules when calculating their taxable profits. The intention is that the proposed CCTB is a step on the way towards re-establishing the link between taxation and the place where profits are made, via an apportionment formula to be introduced through the new CCCTB proposal.
The legislative proposal falls under the consultation procedure. In the European Parliament, it was assigned to the Economic and Monetary Affairs Committee. The committee adopted its report on 21 February 2018. Parliament adopted its opinion in plenary on 15 March 2018. The proposal is now in the hands of the Council.
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Common corporate tax base (CCTB)
| Proposal for a Council Directive on a Common Corporate Tax Base | ||
| Committee responsible: | Economic and Monetary Affairs (ECON) | COM(2016) 685 of 25.10.2016, 2016/0337(CNS)
Consultation procedure (CNS) |
| Rapporteur: | Paul Tang (S&D, the Netherlands) | |
| Shadow rapporteurs:
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Markus Ferber (EPP, Germany) Sander Loones (ECR, Belgium) Petr Ježek (ALDE, Czech Republic) Matt Carthy (GUE/NGL, Ireland) Fabio De Masi (GUE/NGL, Germany) Eva Joly (Greens/EFA, France) Marco Valli (EFDD, Italy) Barbara Kappel (ENF, Austria) |
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| Next steps expected: | Adoption by Council | |
