IA Report: Proposal for a Directive on a Common Consolidated Corporate Tax Base (CCCTB)

Type of practice:

The European Tax Analyzer Model model (http://www.zew.de/en/publikationen/taxation/eta.php) is used to measure the size of the tax base as defined by current national tax provisions (baseline scenario) in each of the 27 EU Member States, and then to compare the results with the tax base that would result from the application of an EU common tax base. The corresponding IA Report http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=SEC:2011:0315:FIN:... gives an account of this application.


Year of IA Practice: