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The European Commission´s Proposal for a Common Consolidated Corporate Tax Base

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  • Clemens Fuest

    (Oxford University Centre for Business Taxation)

Abstract

The European Commission currently prepares a proposal for a directive on the introduction of a Common Consolidated Corporate Tax Base (CCCTB). This paper reviews the current state of the European Commission´s preparation of the CCCTB proposal and discusses the implications for efficiency and fairness of the tax system. The analysis concludes that more evidence of significant economic benefits from introducing a CCCTB would be required to generate widespread support for the project.

Suggested Citation

  • Clemens Fuest, 2008. "The European Commission´s Proposal for a Common Consolidated Corporate Tax Base," Working Papers 0823, Oxford University Centre for Business Taxation.
    • Handle: RePEc:btx:wpaper:0823
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    References listed on IDEAS

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    More about this item

    Keywords

    Corporate Taxation; European Commission; CCCTB;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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    This paper has been announced in the following NEP Reports:

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