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Volume 54, May/June 2019, Number 3 · pp. 160-165


The Impact of the Introduction of a CCCTB in the EU

Danuše Nerudová, Veronika Solilová

Currently, businesses in the European Union are facing 28 different corporate taxation systems. Globalisation, digitalisation and the uncoordinated corporate tax policy in the EU enabled multinational enterprises (MNEs) to use the loopholes between the national corporate tax systems for aggressive tax planning resulting in base erosion and profit shifting. The fight with these practices on the field of the European Union and the OECD increases the complexity of the current system of corporate taxation and hinders the growth of small and medium-sized enterprises (SMEs), as they do not possess enough financial and human resources to exploit the possibility of tax planning in comparison with MNEs. Moreover, SMEs represent more than 99% of all EU businesses and create two-thirds of the total employment.


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