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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Common Consolidated Corporate Tax Base ： ウィキペディア英語版 Common Consolidated Corporate Tax Base The Common Consolidated Corporate Tax Base (CCCTB) is a proposal for a common tax scheme for the European Union developed by the European Commission and first proposed in March 2011 which would create a single set of rules for how EU corporations calculate their EU taxes and provide the ability to consolidate EU taxes. Corporate tax rates in the EU would not be changed by the CCCTB, as EU countries would continue to have their own corporate tax rates.〔 The original proposal stalled, largely due to objections from countries such as Ireland and the UK. In June 2015, the Commission announced they will submit a relaunched CCCTB proposal in 2016, featuring two key changes compared to the initial proposal: First it would become mandatory (not voluntary) for corporations to apply the CCCTB regime, and second the "consolidation part" will be postponed for a later follow-up proposal.〔(【引用サイトリンク】title=European Commission - Fact Sheet: Questions and Answers on the CCCTB re-launch )〕 == Concept== The concept of CCCTB requires all EU Member States or just a group of them to develop a set of common rules for determining the tax base of companies with operations in several EU Member States. In every participating Member State corporations could subsequently opt for the adoption of this common European tax base to be used regarding all their activities within the EU. As framework for defining such a common European tax base the International Financial Reporting Standards (IFRS) have been suggested. Furthermore, the group's tax base is intended not to include intra-group profits. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Common Consolidated Corporate Tax Base」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.