This is an Opinion Statement of the CFE Fiscal Committee, responding to the European Commission´s public e-consultation on a re-launch of the Common Consolidated Corporate Tax Base (CCCTB, in the following: 3CTB), conducted between October 2015 and January 2016. In the following, “2CTB” is used for a common corporate tax base lacking the element of consolidation. “Common tax base” is used in comments not specifically related to the consolidation element, thus including 2CTB and 3CTB. The original Opinion Statement has been submitted electronically. Chapters 1-3 contain statistical questions and questions specifically directed to enterprises; they are not included in this version. CFE answers are in blue text.
