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The European Commission's CC(C)TB re-launch

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  • Nicolay, Katharina
  • Spengel, Christoph

Abstract

With its Action Plan for a Fairer and Efficient Corporate Tax System (COM (2015) 302) published on 17 June 2015, the European Commission relaunched the idea of a Common Consolidated Corporate Tax Base (European Commission (2015a)). The respective proposals for a Council Directive have recently been published on 25 October 2016 (COM (2016) 683 and 685). The CCCTB promises a harmonized set of rules to determine the tax base, the consolidation of taxable profits at the EU level and formula-based apportionment. The CCCTB does not harmonize corporate income tax rates, which remain within the purview of the Member States.

Suggested Citation

  • Nicolay, Katharina & Spengel, Christoph, 2017. "The European Commission's CC(C)TB re-launch," ZEW policy briefs 1/2017, ZEW - Leibniz Centre for European Economic Research.
    • Handle: RePEc:zbw:zewpbs:12017
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    Cited by:

    1. Julio López Laborda & Jorge Onrubia, 2019. "Los retos de la fiscalidad societaria en la era de la economía digital: el estado de la cuestión," Policy Papers 2019-04, FEDEA.

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