Updating the Common Consolidated Corporate Tax Base

16 December 2014


The Commission should work to preserve the highest degree of tax competition between Member States. The CCCTB poses the danger of fundamentally hindering this vital feature of the internal market, and should therefore be reconsidered. If the CCCTB is retained, it is imperative to include intangible assets in the calculation of Member-State shares and to remove arbitrary thresholds on profit distribution. The Commission should also ensure that the CCCTB remains optional and pre-empts future moves to damaging harmonisation.


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EPICENTER publications and contributions from our member think tanks are designed to promote the discussion of economic issues and the role of markets in solving economic and social problems. As with all EPICENTER publications, the views expressed here are those of the author and not EPICENTER or its member think tanks (which have no corporate view).


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