Brexit and EU rules: Common Corporate Tax Base (CCTB) – part 3

In part three of our EU Directives series, Stefan Petrovski, accounting supervisor at Primexis, asks whether EU plans for a directive to introduce a consolidated European corporate tax base (CCTB) would work across disparate economic bases with individual tax codes, rules and rates

Five years since the idea was first suggested, the proposal for a Common Corporate Tax Base (CCTB) was relaunched by the European Commission through proposal COM (2016) 685, issued on 25 October 2016. This project, which started in 2011, has been marked and considerably slowed by robust debate between the 28 EU member states due to divergence on European tax harmonisation.

Your free features:

Breaking news and expert analysis
Customisable daily newsletters
Six free CPD learning modules each year
Personalised CPD tracker
Top 75 Firms league tables
Regulatory changes
Hardman’s Tax Data

Business | King’s Speech outlines closer trade ties with EU, less red tape

Business | Top 75 Firms Survey 2026: private equity drives growth and M&A surge

Finance | Legal updates: danger of digital handshake via email in binding contracts

Tax | Half of £2bn Patent Box tax break goes to 10 companies

Navigate

Tax Services

Your free features:

Sign up to Business & Accountancy Daily