ARTICLE · 05 SEPTEMBER 2011

Common Consolidated Corporate Tax Base

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On 16 March 2011 the European Commission published the much-anticipated draft directive on a Common Consolidated Corporate Tax Base ('CCCTB').

NetherlandsTax

Kasper Van Eck

1. The aim of a harmonised EU system to make business easier and cheaper

On 16 March 2011 the European Commission published the much-anticipated draft directive on a Common Consolidated Corporate Tax Base ('CCCTB'). The CCCTB would allow businesses operating in the EU to calculate their tax base on a single set of rules.

The CCCTB has been on the European agenda since 2000. According to the European Commission, it EU should:

contribute to the international competitiveness of EU businesses and make the EU a much more attractive market for foreign investors;
ensure that tax considerations influence economic decisions as little as possible;
avoid unnecessary or unduly high compliance costs and tax obstacles to cross-border economic activity; and

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