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Taxation and Customs Union

Action Plan on Corporate Taxation

June 2015

On 17 June 2015, the Commission adopted an Action Plan for fair and efficient corporate taxation in the EU.

The Action Plan sets to reform the corporate tax framework in the EU, in order to tackle tax abuse, ensure sustainable revenues and support a better business environment in the Single Market.

See the timeline.

5 Key Areas for Action have been identified:

1. Re-launching the Common Consolidated Corporate Tax Base (CCCTB)

2. Ensuring fair taxation where profits are generated

3. Creating a better business environment

4. Increasing transparency

5. Improving EU coordination

A map of non-cooperative tax jurisdictions has also been published, in a move to reinforce the EU's response to external threats to Member States' tax bases.

The Commission also adopted a decision to prolong the Platform on Tax Good Governance, and revise its scope and working methods.

For further information