Why the Dutch don't like the CCCTB
May 11, 2011
Matthew Gilleard - TP Week
The Dutch government has rejected the recent EU proposals for a Common Consolidated Corporate Tax Base (CCCTB), citing a number of key objections to the proposals including the issue of allocation keys.
The CCCTB would allow companies to calculate a single taxable profit for all of its operations in the EU by filing a single return under one set of rules. The tax base would then be apportioned among the member states according to a formula based on fixed assets, labour and location of sales.
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