For businesses operating cross border in the EU, the CCCTB unequivocally translates into savings in compliance time and costs. It is estimated that the current compliance costs could be reduced by

KEYWORDS: CCCTB (Common Consolidated Corporate Tax Base) transfer pricing (TP), cross-border loss relief, accounting, taxation. PURPOSE: The purpose of this thesis is to investigate what incentives may exist for companies to use CCCTB as a tax base, based on the issues of transfer pricing and cross-border tax relief.

The Common Consolidated Corporate Tax base (CCCTB) was proposed by the European Commission (EC) in 2011 as a single set of rules that cross-border companies could use to calculate their taxable profits in the EU, instead of needing to deal with different national systems. To provide new dispute resolution rules to relieve problems with double taxation for businesses. The CCCTB proposal is made up of two elements being a Common Corporate Tax Base (CCTB) and a Common Consolidated Corporate Tax Base (CCCTB), both of which are discussed in further detail in our commentary. the Proposed Directive on the Common Consolidated Corporate Tax base (CCCT b), which is significantly more ambitious and far reaching than any previous direct tax proposal, will follow the earlier directives into law. The origins of the CCCT b can, like the other tax directives, be traced back many years. The Commission estimates that the common consolidated corporate tax base (CCCTB) could save EU businesses [euro]700m in reduced compliance costs and [euro]1.3bn through consolidation. EU proposes common corporate tax base "The CCCTB will make it easier, cheaper and more convenient to do business EU proposes common corporate tax for Europe The Common Consolidated Corporate Tax Base (CCCTB) is a proposal for a common tax scheme for the European Union developed by the European Commission and first proposed in March 2011 that provides a single set of rules for how EU corporations calculate EU taxes, and provide the ability to consolidate EU taxes.

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The Common Consolidated Corporate Tax Base is a single set of rules that companies operating within the EU could use to calculate their CCCTb: PAST, PRESENT AND FUTURE | 7. CHAPTER ONE. CCCTB: Past, Present and Future. KPMG’s . EU Tax Centre . in the Netherlands and . Gabriele Rautenstrauch, KPMG in Germany. 1.

21 Oct 2008 In the Working Document “CCCTB: possible elements of a technical outline”, the European Commission CCCTB Working Group has described 

Se hela listan på ec.europa.eu Effectively, the CCCTB introduces a new system of formula apportionment in addition to the system of arm's length. Thus, at present, the introduction of the CCCTB does not seem realistic on a political level, because the harmonisation requirements are high: a common tax base, a European profit allocation formula and common consolidation and anti-abuse rules would have to be introduced.

CCCTB.12 Förslaget kräver att endast en skattedeklaration behöver fyllas i och kan därmed användas i samtliga medlemsstater där koncernen har helägda dotterbolag och filialer. 13 Den 3 mars 2010 antog Europeiska kommissionen, Europa 2020 - En strategi för smart

Serie: EUCOTAX series on European taxation ; 35. Bok CCCTB är en gemensam uppsättning regler som företag verksamma inom EU ska kunna använda för att beräkna sin beskattningsbara vinst. Med andra ord skulle ett företag eller en företagsgrupp bara behöva följa ett EU-system för att beräkna sin beskattningsbara inkomst, i stället för olika regler i varje medlemsstat där de bedriver verksamhet.

Kommissionen har för avsikt att återuppta direktivförslaget  The Common Consolidated Corporate Tax Base (CCCTB). Syftet är att bredda bolagsskatten samt att motverka skattekonkurrens mellan medlemsstaterna och  Ministrarna ska även diskutera en gemensam harmoniserad skattebas (CCCTB). Kommissionen har för avsikt att återuppta direktivförslaget  Elsa Kugelberg argumenterar i en ledare i DN för att EU ska införa den s.k. CCCTB-skatten. Det är inte en ny skatt, men det är ett nytt sätt att fördela rätten till  BEPS.
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The CCCTB is in short the EU's attempt to completely harmonise corporation tax policy by the back door, creating a common system for taxing large companies across Europe.

av A Ängvall · 2009 — KEYWORDS: CCCTB (Common Consolidated Corporate Tax Base) transfer pricing (TP), cross-border loss relief, accounting, taxation. PURPOSE: The purpose  EU-kommissionen tillkännagav idag att man återupptar sitt arbete med en gemensam konsoliderad bolagsskattebas inom EU, en s k CCCTB  av T Wängström · 2016 — Val av tillämpningsform för CCCTB. En analys av en obligatorisk respektive frivillig tillämpning och om utsikterna för CCCTB i ljuset av BEPS-projektet.
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EU-Kommissionen har fremsat forslag om fælles konsolideret skattebase (CCTB/CCCTB). Med direktivforslagene forsøger EU-Kommissionen at imødekomme flere af de udfordringer, der har været en hindring for at få vedtaget EU-Kommissionens oprindelige forslag om CCCTB fra 2011.

It has therefore put forward a two-step  8 déc. 2020 Les documents ci-dessous constituent le CCTB dans sa version la plus récente. Toutefois pour des marchés plus anciens qui feraient  22 Sep 2017 The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach,  The European Commission has decided to re-launch the common consolidated corporate tax base (CCCTB) project in a two-step approach, with the publication  Proposal for a COUNCIL DIRECTIVE on a Common Consolidated Corporate Tax Base (CCCTB) Gemensam konsoliderad bolagsskattebas (engelska: Common Consolidated Corporate Tax Base, CCCTB) är ett förslag av Europeiska kommissionen för att ta  The Commission policy of working towards a Common Consolidated Corporate Tax Base ("CCCTB") dates back to 20015 and was confirmed in 20036 .