Briefing 
 

EU corporate taxation: overhaul to include digital firms and stamp out avoidance 

In a bid to prevent firms moving their tax base to low-tax jurisdictions, MEPs will vote on Thursday on a major overhaul of the EU’s corporate tax system.

The changes are set out in two complementary pieces of legislation: the Common Corporate Tax Base (CCTB) and the Common Consolidated Corporate Tax Base (CCCTB) which together aim to create a single, clear and fair corporate tax regime in Europe.


The proposals include plans to ensure that firms pay taxes where they make their profits, introduce a single set of tax rules which would apply throughout the EU and use of digital data to help calculate tax liabilities.


Debate:  Wednesday, 14 March

Vote:  Thursday, 15 March

Procedure:  Consultation

Press Conference: Wednesday, 14 March (tbc)

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