Harmonization of the corporate tax in the EU - The CCCTB Proposals (First part)

Abstract : At the end of 2016, the European Commission proposed to re-launch the common consolidated corporate tax base project (hereafter the “CCCTB”). For a few years now, there has indeed been much politics involved with international companies low effective tax rate: from Brussels, the CCCTB would be a way to fix the international tax system. The CCCTB is indeed expected to contribute to efforts to tackle base erosion and profit shifting (“BEPS”). (1) To keep it simple, it would render more difficult for a multinational corporation to take its profit away from one European Member State and hide it in a tax heaven inside the European Union. This would put an end to the profit shifting going on within Europe. Because when European corporations do not pay taxes, which means for the EU citizens to pay more taxes; alternatively, failing to pay their shares of taxes means less money for hospitals, schools, or research incentives. But probably in order to “sell the project” to multinationals, it also benefit to some extent to this category of tax payers.
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Contributor : Georges Cavalier <>
Submitted on : Wednesday, July 12, 2017 - 2:50:38 PM
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Georges Cavalier. Harmonization of the corporate tax in the EU - The CCCTB Proposals (First part). Revue Internationale des Services Financiers, Larcier, 2017, Fiscalité des services financiers, pp.114. ⟨hal-01561193⟩



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