The KPMG Guide to CCCTB

The KPMG Guide to CCCTB

Despite the political and technical obstacles, the EU Commission’s CCCTB initiative remains a serious proposal. This is all the more so in the current tax climate where business growth and fair tax practices are both in the spotlight. The 2016 relaunch of the 2011 proposal demonstrates the commitment of the Commission to drive this initiative through. Businesses throughout the EU will need to monitor the progress of the proposals and anticipate their potential impact. Much of the 2011 proposal still lies at the heart of the new proposals making the original KPMG guide to CCCTB (which, for example, already anticipated a separate CCTB system) an essential tool for understanding the technical content. Details and comment on the new proposals will be added periodically.


Related content

multiple flags

KPMG Guide to CCCTB part 1

KPMG Guide to CCCTB part 2

KPMG Guide to CCCTB part 3

The KPMG Guide to CCCTB is based on the Commission’s 2011 proposal. For subsequent developments, see Special Updates, below

Special Updates from the EU Tax Centre

We will be supplementing Parts 1-3 of the guide over time with special updates from the EU Tax Centre as the relaunched proposal takes further shape.

Documents and resources

Proposal on Common Tax Base
  • 2016 proposal on Common Tax Base
  • Annex 

Proposal on consolidation

  • 2016 proposal on consolidation 
  • Annex 

Impact assessment 

  • 2016 impact assessment 
  • Impact assessment summary 

Other resources

Connect with us


Want to do business with KPMG?


loading image Request for proposal

Stay up to date with what matters to you

Gain access to personalized content based on your interests by signing up today

Sign up today