21 June 2018 France and Germany publish common position paper on Common Corporate Tax Base France and Germany agreed on a common and supportive position (the Meseberg Declaration) on June 19, on the European Commission's proposal for a directive establishing a Common Corporate Tax Base. The European Commission proposed in October 2016 the re-launch of the idea of a Common Consolidated Corporate Tax Base (CCCTB) throughout a two-step process, consisting of two legislative proposals for a directive establishing a common corporate tax base ( the CCTB Directive) as well as a directive for establishing a common consolidated corporate tax base (the CCCTB Directive). Document ID: 2018-1264 |
