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In October 2016, the Commission proposed to re-launch the Common Consolidated Corporate Tax Base.

The re-launched CCCTB will be implemented through a two-step process and will be mandatory for the largest groups in the EU.

Factsheet

2016 proposal on Common Tax Base   

2016 proposal on Consolidation








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CCCTB - 20181 articles out of 1.

CCCTB - 20172 articles out of 2.

CCCTB - 20168 articles out of 8.

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CCCTB - 20131 articles out of 1.

CCCTB - 20122 articles out of 2.

CCCTB - 20111 articles out of 1.