Taxation and customs union

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

Title

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

Policy fields

Taxation

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 Document (only for viewing)
Reference documents and other, related consultations

Action Plan of 17th June 2015

Contact details

responsible service

Directorate-General for Taxation and Customs Union

Unit TAXUD.D.1 - Company Taxation Initiatives

e-mail TAXUD-CCCTB@ec.europa.eu
postal address

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

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  2. Additional documents submitted during the public consultation

Contributions by enterprises and companies

  1. Responses to the consultation by enterprises
  2. Additional documents submitted during the public consultation 

Contributions from Registered Organisations

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  2. Additional documents submitted during the public consultation by organisations registered in the Transparency register

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

Responses to the consultation by public authorities

Individual Contributions

  1. Responses to the consultation by private individuals
  2. Additional documents submitted during the public consultation by private individuals
  3. Responses to the consultation by organisations registered in the Transparency register
  4. Additional documents submitted during the public consultation by organisations registered in the Transparency register

 

Results of consultation and next steps
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