Please use this identifier to cite or link to this item:
Nicolay, Katharina
Spengel, Christoph
Year of Publication: 
Series/Report no.: 
ZEW policy brief 1/2017
With its Action Plan for a Fairer and Efficient Corporate Tax System (COM (2015) 302) published on 17 June 2015, the European Commission relaunched the idea of a Common Consolidated Corporate Tax Base (European Commission (2015a)). The respective proposals for a Council Directive have recently been published on 25 October 2016 (COM (2016) 683 and 685). The CCCTB promises a harmonized set of rules to determine the tax base, the consolidation of taxable profits at the EU level and formula-based apportionment. The CCCTB does not harmonize corporate income tax rates, which remain within the purview of the Member States.
Document Type: 
Research Report

Files in This Item:
117.76 kB

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.