In the Working Document “CCCTB: possible elements of a technical outline”, the European Commission CCCTB Working Group has described the basic structure of a possible CCCTB, in particular possible measures related to the tax base of individual companies, the consolidation, the sharing mechanism, foreign income and participation exemption.
FEE has now issued the FEE Working Paper regarding CCCTB with comments on a number of the technical issues described in the European Commission CCCTB Working Document. The FEE comments are of technical expert nature and should not be read as expressing a positive or negative FEE position regarding a CCCTB.
FEE Working Paper regarding CCCTB
