CCCTB

AcronymDefinition
CCCTBCommon Consolidated Corporate Tax Base
CCCTBCommon Corporate Consolidated Tax Base
References in periodicals archive ?
2010) exploring the macro-economic impact of introducing a CCCTB find that the system would not yield substantial welfare gains for Europe.
MEPs say the CCCTB system would give companies a single set of rules for calculating their taxable profits, rather than having to comply with differing accounting rules in each Member State in which they work.
When Summit tax professional were asked, as a corporate tax payer, if they would like to see the CCCTB implemented 36 percent had mixed views.
The CCCTB will also make the EU a much more attractive market for foreign
The CCCTB goals should reduce tax compliance costs for U.
KPMG International asked finance directors, tax directors and tax managers from more than 400 companies, including some of the largest from all 27 EU countries and Switzerland, for their views of the proposed CCCTB.
The macro-based approach implies that the common tax base of any CCCTB group should be allocated to the member states with reference to factors aggregated at the national level (GDP, VAT bases, .
42) One suggestion for the EU's CCCTB project advocated expanding
15) The EU working group on the CCCTB submitted its final report in 2008, and the issue remains under deliberation.
In March, Germany and France will seek agreement for a new "grand plan'' for Europe, including the CCCTB proposal.
Tax Executives Institute has monitored CCCTB developments since the inception of the project, submitting our initial views on critical elements of the CCCTB for business taxpayers in May 2007.