• Details
  • Service: Tax
    Type: KPMG information
    Date: 12/5/2011

    KPMG EU Tax Centre

    EU direct tax practice
    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

    CCCTB Proposals
    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.‪

    CCCTB - The KPMG Guide 

    Despite the political and technical obstacles, the CCCTB (common consolidated corporate tax base) initiative is a serious proposal. Businesses throughout the EU will need to clearly understand what the CCCTB proposal means for them. That requires not just a one-off exercise, but rather an ongoing, dynamic process. This KPMG guide to CCCTB provides clear, practical descriptions of the proposals as well as thought-provoking insights into their 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.