Quick Links  


  You are here >   Tax Policy and Practice > Revenue Practice and Representations > EU and International Tax Policy > CCCTB

Common Consolidated Corporate Tax Base (CCCTB)

  On 17 June 2015, the Commission published an Action Plan for “A Fair and Efficient Corporate Tax System in the European Union: 5 Key Areas for Action”,  to fundamentally reform corporate taxation in the EU. The Action Plan sets out a series of initiatives to tackle tax avoidance, secure sustainable revenues and strengthen the Single Market for businesses.

At the heart of the action plan lies the relaunch of the Common Consolidated Corporate Tax Base (CCCTB). The CCCTB was first published by the Commission back in 2011, with the aim of significantly reducing the administrative burden, compliance costs and legal uncertainties of businesses in the EU. At the time, the Institute took part in an extensive programme of engagement on CCCTB. Ultimately, consensus could not be reached by Member States. 

The 2015 Action Plan calls for a renewed approach to the CCCTB. It is proposed that the relaunched CCCTB will be; 
  • a mandatory system, which the Comission see as making it more robust against aggressive tax planning practices.
  • deployed in two stages; Firstly, the Commission will seek agreement on rules for a common tax base. This will then be followed by a coordinated approach on a consolidated base.  
In October, the Commission launched a public consultation to help identify the key measures for inclusion in the re-launched CCCTB. The Commission invited feedback on the extent to which a CCCTB could function as an effective tool against aggressive tax planning and on the criteria that could determine which companies should be subject to a mandatory CCCTB. Read the Institute's response to the consultation here.

Over the coming months, it is likely that there will be much debate on the merits of the CCCTB at both a national and EU level. The Institute will continue to ensure that members’ views on this key issue are conveyed and we will provide an update on matters as they arise.  This dedicated webpage collates the essential information our members need to know on CCCTB.

Relevant publications and links:

European Commission’s public consultation - View here.

European Commission’s Action Plan - A Fair and Efficient Corporate Tax System in the European Union: 5 Key Areas for Action - View here.

The European Commission’s dedicated webpage on CCCTB - View here. 

Questions and Answers on the CCCTB, 2011 - View here. 

2011 Research 

Report on Common Consolidated Corporate Tax Base commissioned jointly by the Irish Tax Institute, IBEC and the Irish Banking Federation. - View here.  

The Department of Finance Commissioned 'Study on the Economic and Budgetary Impact on the introduction of a Common Consolidated Corporate Tax Base in the European Union'. - View here.