Common (consolidated) corporate tax base
At a Glance
06-03-2018
In 2016, the Commission decided to re-launch the common consolidated corporate tax base proposal, but this time in a two-step approach, with two interconnected proposals. Parliament, which is only consulted, is due to vote on the proposals during its March plenary session.
At a Glance
About this document
Publication type
Author
Policy area
Keyword
- approximation of laws
- basis of tax assessment
- BUSINESS AND COMPETITION
- business classification
- corporation tax
- cross-border dimension
- double taxation
- ECONOMICS
- European construction
- European tax cooperation
- EUROPEAN UNION
- European Union law
- FINANCE
- multinational enterprise
- regions and regional policy
- single market
- small and medium-sized enterprises
- tax avoidance
- tax harmonisation
- tax law
- taxation