CEPS © 2020

The European Green Deal after Corona Implications for EU climate policy
Task Force Report

Achieving a Common Consolidated Corporate Tax Base in the EU

by Malcolm Gammie / Silvia Giannini / Andreas Oestreicher / Paola Parascandolo / Christoph Spengel
01 December 2005

Achieving a Common Consolidated Corporate Tax Base in the EU

Malcolm Gammie / Silvia Giannini / Andreas Oestreicher / Paola Parascandolo / Christoph Spengel

Download Publication

1331 Downloads

This report analyses to what extent the objectives of International Financial Reporting Standards (IFRS) are compatible with basic tax principles and could form the starting point for achieving a common consolidated corporate tax base (CCCTB) in Europe. It also provides constructive information and guidance to the European Commission to identify the elements of member states’ tax systems that must be considered to achieve convergence to a CCCTB from the starting point of IFRS.

About the Authors


  • Author
    Malcolm Gammie
    Malcolm Gammie
  • Author
    Silvia Giannini
    Silvia Giannini
  • Author
    Andreas Oestreicher
    Andreas Oestreicher
  • Author
    Paola Parascandolo
    Paola Parascandolo
  • Author
    Christoph Spengel
    Christoph Spengel
Achieving a Common Consolidated Corporate Tax Base in the EU
Download Publication

1331 Downloads