Common Corporate Tax Base

From ACT Wiki
Jump to navigationJump to search
The printable version is no longer supported and may have rendering errors. Please update your browser bookmarks and please use the default browser print function instead.

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Now superseded by the proposals for the Business in Europe: Framework for Income Taxation (BEFIT).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