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Position paper on the draft directive on a Common Consilidated Corporate Tax Base

Position paper on the draft directive on a Common Consilidated Corporate Tax Base

This is Cooperatives Europe position on CCCTB, a common system for calculating the tax base of businesses operating in the EU drafted by the EU Commission in March 2011. The objective is to lift obstacles linked to corporate taxation that are holding businesses back. Businesses would be offered one single set of corporate tax base rules. These rules are optional for businesses and alternative to rules provided for by national legislations. They are applicable to different kind of businesses, including cooperatives.