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Common corporate tax base (CCTB) [EU Legislation in Progress]

Written by Gustaf Gimdal and Angelos Delivorias (2nd edition),

corporate tax, 3D rendering, text on wooden sign

© laufer / Fotolia

The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication of two new interconnected proposals on a common corporate tax base (CCTB) and a common consolidated corporate tax base (CCCTB). These were published on 25 October 2016, and the 2011 CCCTB proposal (COM(2011) 121) was withdrawn on the same day. The re-launch follows the lack of progress on the 2011 proposal in the Council.

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 proposals include a number of anti-tax avoidance measures.

The proposal concerns only the corporate tax base and is not intended to harmonise national corporate tax rates. The Member States would retain their sovereign right to set their own tax rates.

Interactive PDF

Common corporate tax base (CCTB)

Proposal for a Council Directive on a Common Corporate Tax Base
Committee responsible:


Shadow rapporteurs:








Economic and Monetary Affairs (ECON)

Paul Tang (S&D, the Netherlands)

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)

COM(2016) 685 of 25.10.2016, 2016/0337(CNS)

Consultation procedure (CNS)

Next steps expected: Vote in committee

Stage: National Parliaments opinion



  1. Pingback: Common corporate tax base (CCTB) [EU Legislation in Progress] | - January 26, 2017

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