Common consolidated corporate tax base (CCCTB)
01020304
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 2026The most recent development in this bill's progress.
Moved to European Parliament
Documents
3 recentSourcesOEIL