Firms would be taxed where they earn their profits under new proposals for a harmonised corporate tax system which also considers their online activities to calculate their tax. The planned "Common Consolidated Corporate Tax Base" (CCCTB), part of a wide-ranging proposal to create a single, clear and fair EU corporate tax regime, was approved by the Economics and Monetary Committee on Wednesday by 38 votes to 11 votes, with 5 abstentions.
A separate, complementary measure which creates the basis for the harmonised corporate tax system -- the Common Corporate Tax Base -- was approved by 39 votes to 12, with 5 abstentions. 
Together, the two measures aim to create a tax system for the 21st century global and digital economy.
Press release

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Vennootschapsbelasting

H&I: Previews


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