Document

COM/2016/0683

Proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB)

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Source information 

Document Number: COM/2016/0683 Adoption Date: 25/10/2016
Transmission Date: 08/11/2016
Author: Legal Basis:
CELEX Classification :
  • Corporation tax  
  • Other sectors for approximation of laws  
Eurovoc classifications :
  • Approximation of laws  
  • Basis of tax assessment  
  • Community law  
  • Corporation tax  
  • Double taxation  
  • Fiscal policy  
  • Multinational enterprise  
  • Tax avoidance  
  • Tax harmonisation  
  • Tax on income  
  • Tax system  
  • Type of business  
Dossier CNS/2016/0336

Proposal for a COUNCIL DIRECTIVE on a Common Consolidated Corporate Tax Base (CCCTB)

 

Subsidiarity deadline:  03/01/2017

 

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Subsidiarity procedure is in progress and there are possible concerns. This symbol is no longer in use as of 22nd June 2012.
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