The idea is that common rules on how corporate tax rate is calculated to make it easier for companies, but also to ensure that taxes are paid where the money is earned. Member States will however continue to decide over their rates.
The concrete proposal will now be worked out and presented earlier than the beginning of next year.
The revival of the CCCTB is part of the “Action Plan for fair and effective corporate taxation ‘which the Commission presented on Wednesday. This includes even begin to investigate the feasibility of requiring greater transparency of the companies in terms of tax information. Additionally publishes EU Commission first joint list of which of the world’s “tax haven” blacklisted by the EU countries, for different reasons.
– It is unacceptable that some multinational companies earn big money in Europe but pays little or no tax within our borders, says Moscovici.
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