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What does CCCTB stand for?

CCCTB stands for Common Consolidated Corporate Tax Base

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Samples in periodicals archive:

35 KJE7198 Weber (director, Amsterdam Center for Tax Law, the Netherlands) brings together 19 representatives of the European business community, tax consultancy, academic taxation scholarship, and tax administration to discuss issues associated with the European Commission's proposed Common Consolidated Corporate Tax Base (CCCTB), which will allow for a "one-stop shop" for filing tax returns and consolidating profits and losses across the EU.
John Christensen, a speaker at the marcus evans European Tax Summit 2011, explains that tax avoidance by companies in a recessionary economy is no longer being tolerated by the public MONTREUX, Switzerland -- European Tax Summit 2011 Montreux, Switzerland, 13 - 15 March Interview with: John Christensen, Director of the International Secretariat, Tax Justice Network The move by the EU towards a common consolidated corporate tax base in order to harmonise corporate income tax is a welcomed one, according to John Christensen, Director of the International Secretariat, Tax Justice Network.
of Luxembourg, the chapters address the reasons for the existence of juridical and economic double taxation, the applicability of approaches to double burdens in criminal law, constitutional limits on double taxation, the consequences of the abolition of Article 2193 EC (which obliged Member States to conclude tax treaties in order to eliminate double taxation), the application of the EU's four freedoms (guaranteeing the free movement goods, capital, services, and people within Europe) to double taxation, the possibilities for a multilateral tax treaty or the introduction of the Common Consolidated Corporate Tax Base, and the use of arbitration clauses in tax treaties.
He summarized recent rate changes for the both VAT and corporate income taxes, as well as provided an overview of other tax developments in Europe such as the Common Consolidated Corporate Tax Base, proposed financial transactions taxes, carbon taxes, and energy taxes on utilities.
Earlier this week, Bulgaria's Deputy Finance Minister Boryana Pencheva made it clear that Bulgaria's has opposed the introduction of common EU tax rates - after the recent proposal for the introduction of a Common Consolidated Corporate Tax Base (CCCTB), a move towards harmonized corporate tax in the EU on part of the European Commission on March 16, 2011, which essentially involves a single set of rules for the calculation of taxable profits for corporate tax purposes across the EU.