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2016/0336(CNS)EEuropean Parliament

Common consolidated corporate tax base (CCCTB)

With the European Parliament.

Last active 15 Mar 2018

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What this bill does

In plain terms: what it changes and who it affects.

This proposal identifies which EU company forms and corporate taxes would fall under a common consolidated corporate tax base.

Who it affects

It affects companies subject to corporate tax in EU Member States, including European companies, cooperatives, public undertakings, and national company forms listed in the annexes.

Core of the proposal
  • Lists covered company forms in each EU Member State.
  • Includes European Companies and European Cooperative Societies.
  • Lists the national corporate taxes covered by the regime.

Latest update

26 May 2026

The most recent development in this bill's progress.

Moved to European Parliament

Documents

3 recent

SourcesOEIL