After the proposal of a new Directive amending the Directive 2011/16/UE on fiscal transparency, the Commission aims to release an Action Plan on corporate taxation by this summer1.
Moreover, the Commission wants to (re)launch a debate on Common Consolidated Corporate Tax Base (CCCTB)2 before this summer. The CCCTB is an old project of the European Commission launched in 2007 aiming to establish a common Tax Code. The CCCTB has however nothing to do with setting the same common corporate tax rates, which remain to be a national competence.
Finally, the Commission aims to launch a debate on the integration of OECD/G20 BEPS (Base Erosion and Profit Shifting) Actions 3, by this summer as well.
- European Commission, COM(2015) 136 final, 18.3.2015, Communication on tax transparency to fight tax evasion and avoidance ↩
- European Commission, Taxation and Customs Union, Common Tax Base ↩
- OECD, July 2013, OECD/G20 BEPS (Base Erosion and Profit Shifting) Actions ↩