Common Corporate Tax Base

(CCTB).

EU.

The European Commission proposed in March 2011 the Common Consolidated Corporate Tax Base (CCCTB). A single set of harmonised rules for calculating taxable profits, to replace the current different, national corporate tax rules in each EU Member State.

Now superseded by the proposals for the Business in Europe: Framework for Income Taxation (BEFIT).

See also

• Business in Europe: Framework for Income Taxation (BEFIT)
• Common Consolidated Corporate Tax Base