The KPMG Guide to CCCTB

Despite the political and technical obstacles, the EU Commission’s CCCTB initiative remains a serious proposal. Businesses throughout the EU will need to monitor the progress of the proposals – which will be driven largely at a political level. This KPMG guide to CCCTB responds to the need of those who require more understanding of the proposals. It provides clear, practical descriptions of the proposals as well as insights into the detailed technical aspects.

KPMG Guide to CCCTB part 1

Part 1 of the KPMG Guide to CCCTB addresses the political background and the EU decision making process, as well as policy issues such as the CCTB alternative and the choice between specific rules, rather than general principles.

KPMG Guide to CCCTB part 2

Part 2 generally follows the structure of the Directive and takes the reader through its essential details with practical examples and illustrations.

KPMG Guide to CCCTB part 3

Part 3 provides greater insight into selected technical and practical issues arising from the Directive.

Special Updates from the EU Tax Centre

We will also be supplementing the guide over time with special updates from the EU Tax Centre as the proposal takes further shape.

Issue 182: Special CCCTB Update – vote in European Parliament (PDF 49 KB)
Issue 175 : Special CCCTB Update (PDF 54 KB)

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KPMG EU Tax Centre

KPMG member firms have set up an EU Tax Centre to help you understand the implications of EU tax law and how it can help your business.

Video on the CCCTB proposal

Video commenting on the Common Consolidated Corporate Tax Base (CCCTB) proposal by the European Commission which involves a proposed new set of rules for computing corporate tax profits within the EU.‪

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