Updating the Common Consolidated Corporate Tax Base
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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