Navigation path

Re-launch of the Common Consolidated Corporate Tax Base (CCCTB)


Consultation on the Re-launch of the Common Consolidated Corporate Tax Base (CCCTB)

Policy fields


Target groups

The European Commission seeks the views of all interested parties on how the current rules of the CCCTB Proposal for a Directive can be revised to better reflect the current policy priorities in international taxation.

Period of consultation

From 08.10.2015 to 08.01.2016

Objective of the consultation

The Commission expects to gather views in particular on the following:

  • To what extent the CCCTB could function as an effective tool against aggressive tax planning, without compromising its initial objective of making the Single Market a more business-friendly environment.
  • Which criteria should determine the companies that will be subject to the rules of a mandatory CCTB/CCCTB. Whether non-qualifying companies should still be given the possibility to opt for applying the common rules.
  • Whether a 'staged' approach, whereby priority will be given to agreeing the tax base before moving to consolidation, would be a preferable way forward.
  • Whether, in the short-term, it would be useful to agree common rules for implementing certain international BEPS-related aspects of the common tax base based on the current proposal until the Commission adopts the new (revised) CCTB/CCCTB proposal.
  • How the debt bias issue should be addressed.
  • Which types of rules would best foster R&D activity.
  • Whether a cross-border loss relief mechanism aimed to balance out the absence of the benefits of consolidation during the first step (CCTB) could help in keeping the business in the CCCTB.
How to submit your contribution

This is an open consultation seeking to capture the views and opinions of any interested persons (citizens, companies, NGOs, academics, local and other public authorities, international organisations, etc.).

If you wish to contribute by answering the open consultation, please click here  to submit your contribution.

View the consultation document in PDF
Consultation Documentpdf (only for viewing)
Reference documents and other, related consultations

Action Plan of 17th June 2015pdf Choose translations of the previous link 

Contact details

responsible service

Directorate-General for Taxation and Customs Union

Unit TAXUD.D.1 - Company Taxation Initiatives
postal address

European Commission
Directorate-General for Taxation and Customs Union
Company Taxation Initiatives - Unit TAXUD/D1
Rue de Spa 3,
B-1049 Brussels

View the contributions

In the interests of transparency, organisations have been invited to provide the public with relevant information about themselves by registering in the Transparency Register and subscribing to its Code of Conduct. If the organisation is not registered, the submission is published separately from the registered organisations.

- Contributions from Registered Organisations

- Contributions from Public Authorities (e.g. international, European, national, regional)

- Individual Contributions

  • Citizens
  • Unregistered Organisations
Results of consultation and next steps
Protection of personal data

Received contributions will be published on the Internet. It is important to read the Specific Privacy Statementpdf Choose translations of the previous link  attached to this consultation for information on how your personal data and contribution will be dealt with.