Common Consolidated Corporate Tax Base (CCCTB): Public ConsultationPar Robert Robillard - 12 octobre 2015
This blogpost originally appeared on rbrt.ca.
From the EC website:
« Consultation on the Re-launch of the Common Consolidated Corporate Tax Base (CCCTB) […] From 08.10.2015 to 08.01.2016 […]
The Commission expects to gather views in particular on the following:
- To what extent the CCCTB could function as an effective tool against aggressive tax planning, without compromising its initial objective of making the Single Market a more business-friendly environment.
- Which criteria should determine the companies that will be subject to the rules of a mandatory CCTB/CCCTB. Whether non-qualifying companies should still be given the possibility to opt for applying the common rules.
- Whether a ‘staged’ approach, whereby priority will be given to agreeing the tax base before moving to consolidation, would be a preferable way forward.
- Whether, in the short-term, it would be useful to agree common rules for implementing certain international BEPS-related aspects of the common tax base based on the current proposal until the Commission adopts the new (revised) CCTB/CCCTB proposal.
- How the debt bias issue should be addressed.
- Which types of rules would best foster R&D activity.
- Whether a cross-border loss relief mechanism aimed to balance out the absence of the benefits of consolidation during the first step (CCTB) could help in keeping the business in the CCCTB. »
The consultation document is available here.
To participate, go here.
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