In order to adapt EU company taxation to the new economic framework and achieve a more efficient Internal Market without tax obstacles, the Commission confirms that the introduction of a common consolidated corporate tax base (CCCTB) for the EU-wide activities of companies is the most appropriate solution as leading to greater efficiency, transparency and simplicity of corporate taxation.
In order to adapt EU company taxation to the new economic framework and achieve a more efficient Internal Market without tax obstacles, the Commission confirms that the introduction of a common consolidated corporate tax base (CCCTB) for the EU-wide activities of companies is the most appropriate solution as leading to greater efficiency, transparency and simplicity of corporate taxation.