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Parliamentary questions
15 December 2016
E-009501-16
Question for written answer
to the Commission
Rule 130
Joëlle Mélin (ENF)

 Subject:  The future of corporate tax
 Answer(s) 

There are currently more than 28 systems that differ from one country to another according to which a company’s taxable income is calculated.

This multiplicity of tax systems has led to numerous scandals where multinational companies relocate their profits to countries with the lowest corporate taxes.

It seems to be for this reason that, on 26 October 2016, the Commission introduced an action plan to harmonise corporate taxes in Europe by means of a Common Consolidated Corporate Tax Base (CCCTB).

However, numerous studies have shown that the implementation of such a mechanism would have a negative impact of about 0.15% on GDP with large differences between Member States. This measure would moreover broaden the tax base by approximately 7.9% and effectively increase the tax burden already incurred by European companies in certain countries.

Therefore, does the Commission intend to reconsider its proposal and encourage countries to opt for a gradual variation in corporate tax?

Original language of question: FR 
Last updated: 10 January 2017Legal notice