A Common Consolidated Corporate Tax Base for Multinational Companies in the European Union, Some Issues und Options

Christoph Spengel () and Carsten Wendt ()
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Christoph Spengel: University of Mannheim, Centre for European Economic Research (ZEW)
Carsten Wendt: Centre for European Economic Research (ZEW),

No 717, Working Papers from Oxford University Centre for Business Taxation

Abstract: The European Commission proposed to provide multinational companies with a Common Consolidated Corporate Tax Base (CCCTB) for their EU wide activities. The main goal of this proposal is the removal of existing tax obstacles to cross-border economic activity which are mainly caused by the coexistence of 27 national tax systems. This paper reviews the European Commission’s proposals and the underlying rationale. It addresses some of the key issues that arise when considering the design of the CCCTB. Among the issues under investigation are the definition of the consolidated group, the scope and technique of consolidation, the territorial scope of the consolidated tax base, the treatment of companies joining and leaving the CCCTB, and related issues.

Keywords: Corporation Tax; Group taxation; tax co-ordination; European Union (search for similar items in EconPapers)
JEL-codes: H21 H25 (search for similar items in EconPapers)
Date: 2007
New Economics Papers: this item is included in nep-acc, nep-eec and nep-pbe
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Citations: View citations in EconPapers (2)

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