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Common Consolidated Corporate Tax Base (CCCTB)


What is the Common Consolidated Corporate Tax Base (CCCTB)?

In March 2011, the European Commission proposed a common system for calculating the tax base of businesses operating in the EU.

The 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. In other words, a company would have to comply with just one EU system for computing its taxable income, rather than different rules in each Member State in which they operate.

In addition, groups using the CCCTB would be able to file a single consolidated tax return for the whole of their activity in the EU. The consolidated taxable profits of the group would be shared out to the individual companies by a simple formula. That way, each Member State can then tax the profits of the companies in its state at their own national tax rate (just like today).

For further information see the press release (IP/11/319 Choose translations of the previous link  ), the questions and answers (MEMO/11/171 Choose translations of the previous link  ), the citizens' summary in 22 languagespdf(24 kB) Choose translations of the previous link  , the text of the proposal in 22 languages (COM/2011/121pdf(444 kB) Choose translations of the previous link  ), the Impact Assessment (SEC/2011/315pdf(901 kB) Choose translations of the previous link  ) and its summary in 22 languages (SEC/2011/316pdf(45 kB) Choose translations of the previous link  ), and the studies made for the Commission.

See also Commissioner Ĺ emeta's speech Choose translations of the previous link  .

Relaunching the CCCTB

In June 2015, the Commission presented a strategy to re-launch the Common Consolidated Corporate Tax Base (CCCTB). This was announced in the Action Plan for Fair and Efficient Corporate Taxation.

The CCCTB offers a holistic solution to the current problems with corporate taxation in the EU. It would greatly improve the business environment in the Single Market, by making it simpler and cheaper for companies to operate cross border. At the same time, it could serve as a powerful tool against corporate tax avoidance by removing the current mismatches between national systems and fixing common anti-avoidance provisions.

The aim of the re-launch is to kick-start negotiations on the CCCTB in Council, which have stalled largely due to the scale of the proposal.

The Commission will come forward with a new proposal in 2016 to revive the CCCTB, based on two key changes:

  • First, it will propose a mandatory CCCTB. This would improve its capacity to prevent profit shifting - an optional system is unlikely to be used by companies that engage in aggressive tax planning to avoid taxes.
  • Second, it will propose that the CCCTB is introduced through a step-by-step approach. This should make it more manageable for Member States to agree. The primary focus should be on securing the common tax base, starting with international elements related to BEPS. The Commission will propose postponing consolidation until after the common base has been implemented.

Public Consultation

In implementation of its strategy to re-launch the CCCTB, as presented in the Action Plan of June 2015, the Commission has launched a Public Consultation to gather information and analyse evidence on the possible policy directions and several technical elements of the project.

The consultation was open between 08 October 2015 and 8 January 2016. During this consultation period, the Commission received 175 contributions and 28 additionally submitted documents. The responses to the consultation can be viewed question by question and respondent by respondent in this table. The additionally submitted documents are ready for download here (for ease of download, the documents have been put in one compressed file). A synopsis report providing a summary of the consultation will follow shortly.


This policy to work towards a CCCTB was established in 2001 (COM(2001) 582 of 23/10/2001) and confirmed in 2003 (COM(2003) 726 of 24/11/2003).

A public consultation was held in 2003 concerning the use of International Accounting Standards as a possible starting point for a common EU tax base.

In July 2004 a non-paper on the common tax basepdf(120 kB) was presented by the Commission and discussed at the informal ECOFIN meeting in September 2004. The discussions revealed broad support for the creation of a Commission Working Group to progress work on the common tax base.

On 2 May 2007 the Commission adopted a Communication on 'Implementing the Community Programme for improved growth and employment and the enhanced competitiveness of EU business: Further Progress during 2006 and next steps towards a proposal on the Common Consolidated Corporate Tax Base (CCCTB)' (COM/2007/223pdf(61 kB) Choose translations of the previous link  ); see also the press release IP/07/593 Choose translations of the previous link  .

For the meeting on 27-28 September 2007 the Commission Services prepared a working paper on 'CCCTB: possible elements of a technical outline' (CCCTB/WP/057 pdf(295 kB) Choose translations of the previous link  + annexpdf(93 kB) Choose translations of the previous link  ) which sets out a possible outline of the principles of a Common Consolidated Corporate Tax Base by beginning to bring the various structural elements of the base together into a coherent set of rules.

Common Consolidated Corporate Tax Base Working Group (CCCTB WG) - Practical Information

What will the CCCTB WG do?

The overall objective of the CCCTB WG is

  • to examine from a technical perspective the definition of a common consolidated tax base for companies operating in the EU.
  • to discuss the basic tax principles,
  • to discuss the fundamental structural elements of a common consolidated tax base and
  • to discuss other necessary technical details such as a mechanism for 'sharing' a consolidated tax base between Member States.

As a group of experts the role of the Working Group is to provide technical assistance and advice to the Commission.

Who is taking part?

Experts from all 27 Member States and the Commission Services participate in the Working Group. Contributions are made in a technical capacity and no Member State is called upon to make political commitments. Participation by a Member State does not commit it to implement a common consolidated tax base. The Commission is also keen to ensure contribution to the work by experts from business and academia and in December 2005 the Working Group met in an extended format for the first time.

How does the CCCTB WG function?

The CCCTB WG is established initially for a period of three years and approximately four meetings a year are planned. In addition to these meetings the Working Group may decide to set up sub-groups to consider issues in more depth and these will meet on an ad-hoc basis and report back to the main Working Group. Further information is available in the Working Papers discussed at the first meeting on 23 November 2004.

How can I keep up to date on progress?

Working Documents prepared by the Taxation and Customs Union Directorate General for discussion in meetings of the Working Group are published on this web-site shortly after each meeting.

The document published is the one discussed at the meeting, subject to any factual corrections or clarifications. In many cases the documents include a series of questions and comments and contributions are welcome. Please send them to

Written Contributions have been received from several organisations and these are available on the following page, in their original language.

Working Documents prepared by experts from Member States are published if the author agrees. Documents prepared or endorsed by the Working Group are published after agreement by the members of the Working Group.

A summary record of each meeting is published after it has been agreed by the members participating. These summary records are normally published before the subsequent meeting.


Meetings of the Working Group on the Common Consolidated Corporate Tax Base (CCCTB WG)






























Workshop on the Common Consolidated Corporate Tax Base (CCCTB), 20 October 2010