Corporate Income Taxation in Europe The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries
The Common Consolidated Corporate Tax Base (CCCTB) and Third Countries
Edited by Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer and Alfred Storck
It is noticeable that the European Union as well as European leaders apparently try to make progress on the CCCTB dossier and manage to have it ready for political decision-making. This push can perhaps best be demonstrated by two quotes. The first quote relates to the Euro Plus Pact of March 2011: Developing a common corporate tax base could be a revenue neutral way forward to ensure consistency among national tax systems while respecting national tax strategies, and to contribute to fiscal sustainability and the competitiveness of European businesses. The Commission has presented a legislative proposal on a common consolidated corporate tax base. The second quotation is from a letter by both the German and French leaders to Mr Van Rompuy (translation by German/French Government from original French text): In line with the Euro Plus Pact, euro area Member’s States should take all the necessary measures to improve competitiveness, foster employment, ensure stability of the euro area as a whole and deepen economic integration. In particular, further progress should be made on tax policy coordination to support fiscal consolidation and economic growth. Member states should commit to finalize the negotiation on the Commission’s proposal on ‘a common consolidated corporate tax base’ before end 2012.
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