A public consultation was held in 2003 concerning the use of International Accounting Standards as a possible starting point for a common EU tax base.
In July 2004 a non-paper on the common tax base was presented by the Commission and discussed at the informal ECOFIN meeting in September 2004. The discussions revealed broad support for the creation of a Commission Working Group to progress work on the common tax base.
On 2 May 2007 the Commission adopted a Communication on 'Implementing the Community Programme for improved growth and employment and the enhanced competitiveness of EU business: Further Progress during 2006 and next steps towards a proposal on the Common Consolidated Corporate Tax Base (CCCTB)' (COM/2007/223Search for available translations of the preceding link); see also the press release IP/07/593 .
For the meeting on 27-28 September 2007 the Commission Services prepared a working paper on 'CCCTB: possible elements of a technical outline' (CCCTB/WP/057 + annex) which sets out a possible outline of the principles of a Common Consolidated Corporate Tax Base by beginning to bring the various structural elements of the base together into a coherent set of rules.
CCCTB WORKING GROUP 2004-2008
The CCCTB Working Group was made up of Member State experts and stakeholders, who provided technical assistance to the Commission in preparing the 2011 proposal.
It ran from 2004 to 2008 and met in both sub-group and plenary form. A summary record of each meeting, agreed by the participating members, can be found below.
Meetings of the Working Group on the Common Consolidated Corporate Tax Base (CCCTB WG)