Common Consolidated Corporate Tax Base - Revision history

Doug: Layout.

2024-01-24T01:28:53Z

Layout.

← Older revision		Revision as of 01:28, 24 January 2024
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	==Other ~~links~~==		==Other resources==
	*[https://www.europarl.europa.eu/legislative-train/theme-an-economy-that-works-for-people/file-common-corporate-tax-base-(cctb) The common corporate tax base - European Parliament]		*[https://www.europarl.europa.eu/legislative-train/theme-an-economy-that-works-for-people/file-common-corporate-tax-base-(cctb) The common corporate tax base - European Parliament]
	*[https://ec.europa.eu/commission/presscorner/detail/en/ip_21_2430 Future-proof taxation - European Commission proposes new, ambitious business tax agenda]		*[https://ec.europa.eu/commission/presscorner/detail/en/ip_21_2430 Future-proof taxation - European Commission proposes new, ambitious business tax agenda]

Doug: Remove broken link.

2024-01-24T01:28:19Z

Remove broken link.

← Older revision		Revision as of 01:28, 24 January 2024
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	*[https://www.europarl.europa.eu/legislative-train/theme-an-economy-that-works-for-people/file-common-corporate-tax-base-(cctb) The common corporate tax base - European Parliament]		*[https://www.europarl.europa.eu/legislative-train/theme-an-economy-that-works-for-people/file-common-corporate-tax-base-(cctb) The common corporate tax base - European Parliament]
	*[https://ec.europa.eu/commission/presscorner/detail/en/ip_21_2430 Future-proof taxation - European Commission proposes new, ambitious business tax agenda]		*[https://ec.europa.eu/commission/presscorner/detail/en/ip_21_2430 Future-proof taxation - European Commission proposes new, ambitious business tax agenda]
	*[https://ec.europa.eu/taxation_customs/common-consolidated-corporate-tax-base-ccctb_en# European Commission - Re-launching the CCCTB]
	*[[Media:2015_10_Oct_-_Walk_the_line.pdf\| Walk the line, The Treasurer, 2015]]		*[[Media:2015_10_Oct_-_Walk_the_line.pdf\| Walk the line, The Treasurer, 2015]]

	~~[[Category:Accounting,_tax_and_regulation]]~~

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

Doug: Add link.

2023-11-16T09:06:22Z

Add link.

← Older revision		Revision as of 09:06, 16 November 2023
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	* [[Corporate tax]]		* [[Corporate tax]]
	* [[Corporation Tax]]		* [[Corporation Tax]]
			* [[European Parliament]]
	* [[Tax base]]		* [[Tax base]]


	==Other links==		==Other links==
			*[https://www.europarl.europa.eu/legislative-train/theme-an-economy-that-works-for-people/file-common-corporate-tax-base-(cctb) The common corporate tax base - European Parliament]
	*[https://ec.europa.eu/commission/presscorner/detail/en/ip_21_2430 Future-proof taxation - European Commission proposes new, ambitious business tax agenda]		*[https://ec.europa.eu/commission/presscorner/detail/en/ip_21_2430 Future-proof taxation - European Commission proposes new, ambitious business tax agenda]
	*[https://ec.europa.eu/taxation_customs/common-consolidated-corporate-tax-base-ccctb_en# European Commission - Re-launching the CCCTB]		*[https://ec.europa.eu/taxation_customs/common-consolidated-corporate-tax-base-ccctb_en# European Commission - Re-launching the CCCTB]
	*[[Media:2015_10_Oct_-_Walk_the_line.pdf\| Walk the line, The Treasurer, 2015]]		*[[Media:2015_10_Oct_-_Walk_the_line.pdf\| Walk the line, The Treasurer, 2015]]

			[[Category:Accounting,_tax_and_regulation]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

Doug: Update following replacement by BEFIT - source - https://www.europarl.europa.eu/legislative-train/theme-an-economy-that-works-for-people/file-common-corporate-tax-base-(cctb)

2023-11-16T09:03:43Z

Update following replacement by BEFIT - source - https://www.europarl.europa.eu/legislative-train/theme-an-economy-that-works-for-people/file-common-corporate-tax-base-(cctb)

← Older revision		Revision as of 09:03, 16 November 2023
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	The proposal was adopted in the ECON committee on 21 February 2018. Subsequently on 15 March 2018, the European Parliament voted to establish a common consolidated corporate tax base (CCCTB) in the EU and also approved a measure establishing a common corporate tax base (CCTB)~~. The next step is consideration by the EU Council and Commission~~.		The proposal was adopted in the ECON committee on 21 February 2018. Subsequently on 15 March 2018, the European Parliament voted to establish a common consolidated corporate tax base (CCCTB) in the EU and also approved a measure establishing a common corporate tax base (CCTB).


	~~In May 2021~~, the ~~EU announced that~~ proposals for a ~~CCCTB will be replaced by the Business in Europe: Framework for Income Taxation (BEFIT)~~.		Following the tabling of the BEFIT proposal in September 2023, the proposals for a Common Consolidated Corporate Tax Base were withdrawn.

imported>Doug Williamson: Add link.

2022-12-07T11:29:06Z

Add link.

← Older revision		Revision as of 11:29, 7 December 2022
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	* [[Business in Europe: Framework for Income Taxation]] (BEFIT)		* [[Business in Europe: Framework for Income Taxation]] (BEFIT)
	* [[CbC reporting]]		* [[CbC reporting]]
			* [[Corporate tax]]
	* [[Corporation Tax]]		* [[Corporation Tax]]
	* [[Tax base]]		* [[Tax base]]

imported>Doug Williamson: Mend link.

2022-02-10T17:56:53Z

Mend link.

← Older revision		Revision as of 17:56, 10 February 2022
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	==Other links==		==Other links==
	*[https://ec.europa.eu/commission/presscorner/detail/en/ip_21_2430 Future-proof taxation - European Commission proposes new, ambitious business tax agenda]		*[https://ec.europa.eu/commission/presscorner/detail/en/ip_21_2430 Future-proof taxation - European Commission proposes new, ambitious business tax agenda]
	*[~~http~~://ec.europa.eu/taxation_customs/~~taxation/company_tax/common_tax_base/index_en.htm The Common Tax Base,~~ European Commission]		*[https://ec.europa.eu/taxation_customs/common-consolidated-corporate-tax-base-ccctb_en# European Commission - Re-launching the CCCTB]
	*[[Media:2015_10_Oct_-_Walk_the_line.pdf\| Walk the line, The Treasurer, 2015]]		*[[Media:2015_10_Oct_-_Walk_the_line.pdf\| Walk the line, The Treasurer, 2015]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Layout.

2022-02-09T22:26:15Z

Layout.

← Older revision		Revision as of 22:26, 9 February 2022
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	====Other links====		==Other links==
	*[https://ec.europa.eu/commission/presscorner/detail/en/ip_21_2430 Future-proof taxation - European Commission proposes new, ambitious business tax agenda]		*[https://ec.europa.eu/commission/presscorner/detail/en/ip_21_2430 Future-proof taxation - European Commission proposes new, ambitious business tax agenda]
	*[http://ec.europa.eu/taxation_customs/taxation/company_tax/common_tax_base/index_en.htm The Common Tax Base, European Commission]		*[http://ec.europa.eu/taxation_customs/taxation/company_tax/common_tax_base/index_en.htm The Common Tax Base, European Commission]

imported>Doug Williamson: Update - source - https://ec.europa.eu/commission/presscorner/detail/en/ip_21_2430

2022-02-09T22:14:08Z

Update - source - https://ec.europa.eu/commission/presscorner/detail/en/ip_21_2430

← Older revision		Revision as of 22:14, 9 February 2022
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	''EU''.		''EU''.

	The Common Consolidated Corporate Tax Base (CCCTB) is a [[European Commission]] proposal (March 2011).		The Common Consolidated Corporate Tax Base (CCCTB) was a [[European Commission]] proposal (March 2011).

	CCCTB ~~would~~ be a single set of harmonised rules for calculating taxable profits, to replace the current different, national corporate tax rules in each EU Member State. Companies or qualifying groups of companies operating within the EU would use the proposed rules to calculate their taxable profits and losses, and file a single consolidated tax return for the whole of their EU activity. The calculated taxable profits would be shared among Member States on a formula, perhaps related in certain proportions to turnover, wage bill, number of employees, physical capital and such. Each Member State would then collect tax at its own national rate on its portion of the total profits.		It was subsequently superseded by the Business in Europe: Framework for Income Taxation (BEFIT) proposals.


			CCCTB was conceived to be a single set of harmonised rules for calculating taxable profits, to replace the current different, national corporate tax rules in each EU Member State. Companies or qualifying groups of companies operating within the EU would use the proposed rules to calculate their taxable profits and losses, and file a single consolidated tax return for the whole of their EU activity. The calculated taxable profits would be shared among Member States on a formula, perhaps related in certain proportions to turnover, wage bill, number of employees, physical capital and such. Each Member State would then collect tax at its own national rate on its portion of the total profits.

	A purpose of the common tax base would be to make tax competition among Member States more transparent.		A purpose of the common tax base would be to make tax competition among Member States more transparent.
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	The proposal was adopted in the ECON committee on 21 February 2018. Subsequently on 15 March 2018, the European Parliament voted to establish a common consolidated corporate tax base (CCCTB) in the EU and also approved a measure establishing a common corporate tax base (CCTB). The next step is consideration by the EU Council and Commission.		The proposal was adopted in the ECON committee on 21 February 2018. Subsequently on 15 March 2018, the European Parliament voted to establish a common consolidated corporate tax base (CCCTB) in the EU and also approved a measure establishing a common corporate tax base (CCTB). The next step is consideration by the EU Council and Commission.


			In May 2021, the EU announced that proposals for a CCCTB will be replaced by the Business in Europe: Framework for Income Taxation (BEFIT).


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	* [[Base erosion and profit shifting]]		* [[Base erosion and profit shifting]]
			* [[Business in Europe: Framework for Income Taxation]] (BEFIT)
	* [[CbC reporting]]		* [[CbC reporting]]
	* [[Corporation Tax]]		* [[Corporation Tax]]
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	====Other links====		====Other links====
			*[https://ec.europa.eu/commission/presscorner/detail/en/ip_21_2430 Future-proof taxation - European Commission proposes new, ambitious business tax agenda]
	*[http://ec.europa.eu/taxation_customs/taxation/company_tax/common_tax_base/index_en.htm The Common Tax Base, European Commission]		*[http://ec.europa.eu/taxation_customs/taxation/company_tax/common_tax_base/index_en.htm The Common Tax Base, European Commission]
	*[[Media:2015_10_Oct_-_Walk_the_line.pdf\| Walk the line, The Treasurer, 2015]]		*[[Media:2015_10_Oct_-_Walk_the_line.pdf\| Walk the line, The Treasurer, 2015]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Update 'double' to 'dual'.

2018-07-11T16:49:22Z

Update 'double' to 'dual'.

← Older revision		Revision as of 16:49, 11 July 2018
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	* on a common consolidated corporate tax base (CCCTB).		* on a common consolidated corporate tax base (CCCTB).

	Building on the 2016 CCTB proposal, the 2016 CCCTB proposal introduced the consolidation aspect of this ~~double~~ initiative.		Building on the 2016 CCTB proposal, the 2016 CCCTB proposal introduced the consolidation aspect of this dual initiative.

imported>Doug Williamson: Updated with latest position in 2018: http://www.europarl.europa.eu/RegData/etudes/BRIE/2017/599395/EPRS_BRI(2017)599395_EN.pdf

2018-07-11T15:02:02Z

Updated with latest position in 2018: http://www.europarl.europa.eu/RegData/etudes/BRIE/2017/599395/EPRS_BRI(2017)599395_EN.pdf

← Older revision		Revision as of 15:02, 11 July 2018
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	~~Consultations~~ on ~~these~~ proposals ~~continue~~.		The European Commission re-launched the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication on
			25 October 2016 of two new interconnected proposals:

			* on a common corporate tax base (CCTB), and

			* on a common consolidated corporate tax base (CCCTB).

			Building on the 2016 CCTB proposal, the 2016 CCCTB proposal introduced the consolidation aspect of this double initiative.


			The proposal was adopted in the ECON committee on 21 February 2018. Subsequently on 15 March 2018, the European Parliament voted to establish a common consolidated corporate tax base (CCCTB) in the EU and also approved a measure establishing a common corporate tax base (CCTB). The next step is consideration by the EU Council and Commission.