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Taxation and Customs Union

Workshop on the Common Consolidated Corporate Tax Base (CCCTB)

What is it?

As part of the consultation process with Member States and key stakeholders on the CCCTB, a workshop was held in Brussels on 20 October 2010. See the agenda.

The Workshop focused on four papers available in English, French and German:

  1. Eligibility Tests for Companies and Definition of a CCCTB Group
  2. Business Reorganisation
  3. Transactions and dealings between the Group and entities outside the Group
  4. Anti-Abuse Rules in the CCCTB

The Power Point presentations from the workshop are available in English.

In addition written contributions have been received from several organisations on these working papers and are available in their original language.

From Business Europe:

From EBIT.

Who took part in the Workshop?

The Commission Services invited all 27 Member States to participate and representatives from business, think tanks and academia.

What are the next steps?

The Commission Services will consider the outcome of the workshop and any written comments submitted by participants with a view to finalising a draft proposal for submission to the College of Commissioner's in the first quarter of 2011.

A summary record is available.