Common Consolidated Corporate Tax Base

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The Common Consolidated Corporate Tax Base (CCCTB) was a proposal for a common tax scheme for the European Union developed by the European Commission and first proposed in March 2011 that provides a single set of rules for how EU corporations calculate EU taxes, and provide the ability to consolidate EU taxes.^[1] Corporate tax rates in the EU would have not been changed by the CCCTB, as EU countries would continue to have their own corporate tax rates.^[1]

The original proposal stalled, largely due to objections from countries such as Ireland and the UK.^[2] In June 2015, the commission announced they will submit a relaunched CCCTB proposal in 2016, featuring two key changes compared to the initial proposal: First it would become mandatory (not voluntary) for corporations to apply the CCCTB regime, and second the "consolidation part" will be postponed for a later follow-up proposal.^[3]

In May 2021, the Commission expressed its intention to withdraw the CCCTB proposal, replacing it with a new framework for income taxation for businesses in Europe (Business in Europe: Framework for Income Taxation or BEFIT).^[4] However, the Commission work programme for 2022 published in November 2021 did not include the CCCTB as one of the withdrawn proposals.^[5] The proposal was finally withdrawn in september of 2023 and replaced with a proposal for a council directive establishing a Framework for Income Taxation.^[6][7]