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Parliamentary questions
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9 February 2017
Answer given by Mr Moscovici on behalf of the Commission
Question reference: E-009186/2016

The Common Consolidated Corporate Tax Base (CCCTB) is expected to increase the fairness of tax systems and to create a level playing field by effectively removing incentives for aggressive tax planning in the EU. This would help to ensure that corporations pay a fair share of the tax burden. Furthermore, cross-border tax obstacles would be effectively eliminated within the EU. The macroeconomic effects of the CCCTB have been analysed using a General Equilibrium Model called Cortax. This model is state-of-the-art but remains a model that is based on certain assumptions for parameters, as well as other simplifications and limitations. It looks at the outcome of applying the CCCTB in a budgetary-neutral way (i.e. the debt-to-GDP ratio remains constant). In this modelling, the Commission applies a classic monetary lump-sum transfer to or from the population as this allows to isolate the effect of the CCCTB from other effects if the Commission would adjust other taxes. This results in a loss of corporate income tax revenues. However, the model does not fully capture the impact on corporate tax revenue in the EU from the separate anti-abuse provisions in the CCCTB proposal, which are expected to have a non-negligible positive impact on corporate tax collection. The model also shows that the Commission should expect additional revenues in VAT, labour taxation, etc. as a result of the expected increase in consumption, labour and investment from the introduction of the CCCTB.

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