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EU wide tax base re-launched

EU wide tax base re-launched
18 Jun 2015

First published in the Accountancy Live, 18 June 2015

The latest announcement indicates that work will begin immediately on a new proposal to introduce a mandatory Common Consolidated Corporate Tax Base (CCTB) through a step-by-step approach, which the Commission says will allow for faster progress, with expectations that the new proposal will be ready ‘as early as possible in 2016’.

Tim Wach commented: "Europe must be careful not to choke economic recovery with excessive demands on multinationals who may start to rein in cross-border transactions and other investment activity, in an ever more complicated tax environment."

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    Taxand's Take

    As with a number of plans to increase harmonisation in tax policy, the CCCTB is fraught with political complexity and difficulties in implementation. 

    Taxand's Take Author

    Tim Wach
    Global Managing Director

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