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Parliamentary questions
9 February 2017
Answer given by Mr Moscovici on behalf of the Commission

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.

Last updated: 22 February 2017Legal notice