The European Union Common Consolidated Corporate Tax Base (CCCTB) has been talked about recently as a solution to the problem of an imperfect pan-EU corporate tax system, which allows large companies, particularly those with a digital presence, to detach profits from value-creation, and pay tax in low-tax jurisdictions.

Companies can file one tax return for all of their EU activities, and offset losses in one Member State against profits in another. The Common Consolidated Corporate Tax Base is a proposal for a common tax scheme for the European Union developed by the European Commission and first proposed in March 2011 that provides a single set of rules for how EU corporations calculate EU taxes, and provide the ability to consolidate EU taxes. Corporate tax rates in the EU would not be changed by the CCCTB, as EU countries would continue to have their own corporate tax rates. The original proposal stalled, largely due to objections from Common Consolidated Corporate Tax Base (CCCTB) On 17 June 2015, the European Commission adopted an Action Plan for fair and efficient corporate taxation in the EU to reform the corporate tax framework in the EU. The aim is to tackle tax abuse, ensure sustainable revenues and support a better business environment in the Single Market. What is the Common Consolidated Corporate Tax Base (CCCTB)?

Ccctb tax

CCCTB and the combat against tax avoidance The CCCTB will have a major impact in the fight against corporate tax avoidance. The Commission has proposed to make it mandatory for the largest groups in the EU (consolidated turnover of €750m) which have the greatest capacity to carry out aggressive tax planning. The EU Common Consolidated Corporate Tax Base (CCCTB) is a single set of rules that companies operating within the EU could use to calculate their taxable profits. Under this structure, a company would have to comply with just one EU system for working out its taxable income, rather than looking at different rules in each EU member state in which they do business. De Common Consolidated Corporate Tax Base (afgekort CCCTB) is een voorstel voor een gemeenschappelijke geconsolideerde heffingsgrondslag voor de vennootschapsbelasting op een Europees niveau, waar momenteel [ (sinds) wanneer?] in Europees verband aan wordt gewerkt. The existence of common rules for computing the tax base would render tax competition more transparent in the EU because this would inevitably focus on the levels of (statutory) tax rates. As a result, there would be less room for tax planning.

The Commission has proposed to make it mandatory for the largest groups in the EU (consolidated turnover of €750m) which have the greatest capacity to carry out aggressive tax planning.

av A Hansson · 2010 — 2 Andersson, A Common Consolidated Corporate Tax Base for Europe, s 94. förslagen om HST och CCCTB (2.5 Home State Taxation, HST, 2.6 Common

27 Oct 2016 Scope: different from the 2011 CCCTB Proposal, the CCTB Directive proposes a mandatory common corporate tax base for EU companies 21 Oct 2015 The EU has re-launched plans for a Common Consolidated Corporate Tax Base (CCCTB) as part of the corporate tax action plan. 16 Mar 2011 The Common Consolidated Corporate Tax Base is a single set of rules that companies operating within the EU could use to calculate their 22 Jul 2015 The CCCTB essentially aggregates related EU companies into a single, consolidated tax return for all those entities. The EU group net taxable 28 Sep 2020 After July 2016, tax payers will no longer receive UCCB, CCTB or NCBS payments, except if they were owed amounts from previous years.

En frivillig konsoliderad bolagsskattebas (CCCTB) i EU, s. Consolidated Corporate Tax Base Working Group, CCCTB: possible elements of technical outline.

Chapter 15 The CCCTB GAAR: A Toothless Tiger or Russian Roulette? Peter Harris. CCCTB, Tax Credits, Tax Planning, Tax Treaties, Withholding Taxes The right answer for the wrong reasons: because dividend income is exempt, related costs should be non-deductible Johann Müller ( International tax professional ) / February 6, 2017 February 13, 2017 / Leave a comment 1. Enforcement problems/ downward tax competition at national level due to mobility of tax subjects/ tax bases 2. Due to cross-border externalities national tax rates may be set at suboptimal levels 3. Unilateral tax measures may reduce pressure on other countries to implement unilateral tax measures themselves as they can act as free-riders 4. The CCCTB would revolutionise the corporate income tax system in the EU, moving from one of tax base allocation based on the arm’s length and separate entity principles, towards one based on unitary taxation, with tax base allocation through formulary apportionment, i.e.

Med Lissabonstrategin från 2000 avser EU att bli världens mest konkurrenskraftiga kunskapsbaserade ekonomi. In July 2013 EU ministers agreed that the establishment of the common corporate tax base should precede its consolidation.
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PURPOSE: The purpose av M Dahlberg · 2019 — Consolidated Corporate Tax Base. (CCCTB). Europeiska kommissionen har vid två tillfällen lämnat förslag på en gemensam bolagsskattebas inom EU. En gemensam konsoliderad bolagsskattebas (Common Consolidated Corporate Tax Base CCCTB) enligt Europeiska kommissionens direktivförslag från 2016 bolagsskattebas / Common Consolidated Corporate Tax Base (CCCTB);; förslag avseende tvistelösningsfrågor på skatteavtalsområdet; och The European Commission's proposed Common Consolidated Corporate Tax Base (CCCTB) is the most ambitious project in the history of direct taxation within The Influence of IAS/IFRS on the CCCTB, Tax Accounting, Disclosure and Corporate Law Accounting Concepts: 'a Clash of Cultures' (Ecutax Series on Progress to date and next steps towards a Common Consolidated Corporate Tax Base (CCCTB) EN EN TABLE OF CONTENTS COMMUNICATION FROM THE Pris: 1669 kr. inbunden, 2008.

E-bok, 2008.
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25 Oct 2016 New single set of rules for companies to calculate their taxable revenues – Common Consolidated Corporate Tax Base (CCCTB)Talking

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