Despite the political and technical obstacles, the EU Commission’s CCCTB initiative remains a serious proposal. Businesses throughout the EU will need to monitor the progress of the proposals – which will be driven largely at a political level. This KPMG guide to CCCTB responds to the need of those who require more understanding of the proposals. It provides clear, practical descriptions of the proposals as well as insights into the detailed technical aspects.
We will also be supplementing the guide over time with special updates from the EU Tax Centre as the proposal takes further shape.