Ehdotus neuvoston direktiiviksi yhteisestä yhdistetystä yhteisöveropohjasta (CCCTB)

This procedure concerns a proposal for a EU-wide common system for calculating the taxable income of companies. By creating a single set of rules for the corporate tax base, the EU aims to reduce administrative burdens for businesses and limit the ability of companies to engage in aggressive tax planning. This would primarily affect corporations operating in multiple EU member states and national tax authorities, streamlining how corporate taxes are calculated across the Union.