Common Consolidated Corporate Tax Base
2011 European Union common tax scheme proposal
The Common Consolidated Corporate Tax Base (CCCTB) was a proposal for a common tax scheme for the European Union developed by the European Commission and first proposed in March 2011 that provides a single set of rules for how EU corporations calculate EU taxes, and provide the ability to consolidate EU taxes. Corporate tax rates in the EU would have not been changed by the CCCTB, as EU countries would continue to have their own corporate tax rates.
The original proposal stalled, largely due to objections from countries such as Ireland and the UK. In June 2015, the commission announced they will submit a relaunched CCCTB proposal in 2016, featuring two key changes compared to the initial proposal: First it would become mandatory (not voluntary) for corporations to apply the CCCTB regime, and second the "consolidation part" will be postponed for a later follow-up proposal.
In May 2021, the Commission expressed its intention to withdraw the CCCTB proposal, replacing it with a new framework for income taxation for businesses in Europe (Business in Europe: Framework for Income Taxation or BEFIT). However, the Commission work programme for 2022 published in November 2021 did not include the CCCTB as one of the withdrawn proposals. The proposal was finally withdrawn in september of 2023 and replaced with a proposal for a council directive establishing a Framework for Income Taxation.
Concept
The concept of CCCTB requires all EU Member States or just a group of them to develop a set of common rules for determining the tax base of companies with operations in several EU Member States. In every participating Member State corporations could subsequently opt for the adoption of this common European tax base to be used regarding all their activities within the EU. As framework for defining such a common European tax base the International Financial Reporting Standards (IFRS) have been suggested. Furthermore, the group's tax base is intended not to include intra-group profits.
Administration
Depending on the location where the parent of the EU group resides, the corresponding Member State is responsible for assessing the group's tax base.
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