EU Commission in 2011 established the Common Consolidated Corporate Tax Base

The Identified Key Areas of Action are:

• Relaunching the Common Consolidated Corporate Tax Base (CCCTB)
• Ensuring fair taxation where profits are generated, see in brief
• Creating a better business environment, see in brief
• Increasing transparency, see in brief
• Improving EU coordination, see in brief

Read further the full report issued 17.6.2015.

If you want to see the timeline set by the Commission