CCTB – Is There a Chance of a Breakthrough?

The idea of a common consolidated corporate tax base (CCCTB) has been discussed in the European Union for more than 15 years. In June 2018, Germany and France agreed on a catalogue of reforms including the common corporate tax base (CCTB), which was intended to give the negotiations an extra boost. Against this backdrop, the Austrian Presidency of the Council of the European Union intensified work on the CCTB proposal. This article sheds some light on key issues regarding the CCTB.