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.

An e-version (on an USB key) is available upon request; please do not hesitate to contact us to order a copy.

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Contact

Sébastien Labbe

Partner

Tel. +352 22 51 51 - 5565

sebastien.labbe@kpmg.lu

Schneider Olivier

Manager

Tel. +352 22 51 51 - 5504

olivier.schneider@kpmg.lu

KPMG EU Tax Centre

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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