The CCCTB as a Proposed Solution to the Corporate Income Taxation Dilemma within the EU

Abstract:

The existence of twenty-seven different tax systems within the EU causes problems for multinational enterprises and the Member States. After almost ten years work, in March 2011, the European Commission published the proposal for a Council Directive on a CCCTB in order to overcome this corporate income taxation problem within the EU. The aim of this article is to present a review of research studies in this area concerning the following issues: (1) the problem of corporate income taxation within the EU, (2) the content, pros and contras of the CCCTB as a proposed solution of the European Commission, (3) the alternatives proposed by researchers in order to overcome this problem and (4) the state of knowledge based on research studies conducted till date. The outcomes of the reviewed studies demonstrate ambiguous opinions or results concerning the proposed CCCTB. Based on these outcomes, the CCCTB has to be modified in order to fulfil the interests of companies, the Member States and the European Union as a whole.

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