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Common Consolidated Corporate Tax Base (CCCTB)

The EU wants to introduce the Common Corporate Tax Base (CCTB) and, in a second phasestage, a Common Consolidated Corporate Tax Base (CCCTB). The CCTB proposal contains detailed provisions for a mandatory harmoniszed EU- wide corporate tax base and tax base calculation system. Our team will help you to determine the impact on your business.

The system would apply to all groups of companies (NMEs) with a total annual turnover in excess of EUR 750 million that conduct business activities through a taxable presence in one or more EU Member States. The CCCTB proposal forwards detailed measures, establishing a harmonised EU-wide tax base consolidation and a tax base formulary apportionment mechanism, as well as an accompanying international tax compliance system.  The proposal calls for implementation of the rules from 1 January 2019 for CCTB and 1 January 2021 for CCCTB.

Our CCTB team

If adopted, a CCTB - and eventually a CCCTB - would mean a revolutionary change to the way corporate income tax is levied from any MNE with a taxable presence in the EU, including Swiss-based businesses with EU operations. Our CCTB team advises you as a MNE on the potential consequences that an introduction of a CCTB/CCCTB might have on your corporate tax position in the EU.