Common Consolidated Corporate Tax Base (CCCTB)
Initiative
Official name
Proposal for a COUNCIL DIRECTIVE on a Common Consolidated Corporate Tax Base (CCCTB)
Type
Directive
Level 1
Initiator
EU
Submitted
25.10.2016
Doc. code
COM(2016) 683 final
Summary
Status
Status
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Current version
EU Commission proposal
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
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Source: EU, COM(2016) 683 final, 2016