Common consolidated corporate tax base (CCCTB)
The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication on 25 October 2016 of two new interconnected proposals: on a common corporate tax base (CCTB), and on a common consolidated corporate tax base (CCCTB). Building on the 2016 CCTB proposal, the 2016 CCCTB proposal introduces the consolidation aspect of this double initiative. Companies operating across borders in the EU would no longer have to deal with 28 different sets of national rules when calculating their taxable profits. Consolidation means that there would be a ‘one-stop-shop’ – the principal tax authority – where one of the companies of a group, that is, the principal taxpayer, would file a tax return. To distribute the tax base among Member States concerned, a formulary apportionment system is introduced. The legislative proposal falls under the consultation procedure. The report was adopted in the ECON committee on 21 February and Parliament’s opinion in plenary on 15 March 2018. the proposal is thus now in the hands of the Council. Third edition, based on an original briefing by Gustaf Gimdal. The ‘EU Legislation in Progress’ briefings are updated at key stages throughout the legislative procedure.
Briefing
O dokumentu
Vrsta publikacije
Avtor
Ključna beseda
- davek na dobiček pravnih oseb
- davčna osnova
- davčno usklajevanje
- dvojna obdavčitev
- enotni trg
- EVROPSKA UNIJA
- FINANCE
- graditev Evrope
- izogibanje plačilu davka
- klasifikacija podjetij
- multinacionalna družba
- obdavčenje
- organizacija poslovanja
- POSLOVANJE IN KONKURENCA
- pravo Evropske unije
- približevanje zakonodaje
- rast podjetja