Netherlands - Common Consolidated Corporate Tax Base
- M. Kanter; B. Klaver; S.C.W. Douma; H.A. Vollebregt
- International Transfer Pricing Journal, 2011 (Volume 18), No 5
- 7 September 2011
The Directive for a Common Consolidated Corporate Tax Base within the European Union was published by the European Commission on 16 March 2011 with the main objective in creating a single set of tax rules allowing cross-border consolidation of EU group taxable profits. Since the CCCTB may re-distribute taxable profits from one tax jurisdiction to another, it has caused intense political debate in the Netherlands. This article outlines the main features of the CCCTB Directive and the key elements of the political process to adopt (or reject) this Directive. The authors will also address the arguments brought forward by the Dutch government and parliament against the CCCTB Directive with a special focus on transfer pricing aspects.