EU-kommissionen har modificeret og genfremsat et forslag om en fælles skattebase for selskabsskat, CCCTB. Kommissionen oplyser:
”With the CCCTB, companies will for the first time have a single rulebook for calculating their taxable profits throughout the EU. Compared to the previous proposal in 2011, the new corporate taxation system will: * Be mandatory for large multinational groups which have the greatest capacity for aggressive tax planning, making certain that companies with global revenues exceeding EUR 750 million a year will be taxed where they really make their profits. * Tackle loopholes currently associated with profit-shifting for tax purposes. * Encourage companies to finance their activities through equity and by tapping into markets rather than turning to debt. * Support innovation through tax incentives for Research and Development (R&D) activities which are linked to real economic activity.”
