common corporate tax base | common EU tax base | CCTB
SAINMHÍNIÚ rules for calculating the corporate tax base, including certain provisions against tax avoidance and on the international dimension of the proposed tax system as well as rules against debt bias and a super-deduction for research and development (R&D) TAGAIRT COM-EN, based on: <br> Proposal for a Council Directive on a Common Corporate Tax Base, COM/2016/0685 final - 2016/0337 (CNS), CELEX:52016PC0685/EN
NÓTA The Commission, in its Action Plan of June 2015, advocated a step-by-step approach to the CCCTB (common consolidated corporate tax base [ IATE:2222378 ]). According to this, it is suggested that work on consolidation be postponed until agreement is first secured on a mandatory set of rules for the common base, i.e. the <B>common corporate tax base</B>.