Local view for "http://purl.org/linkedpolitics/eu/plenary/2008-10-22-Speech-3-396"
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"en.20081022.23.3-396"2
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"− An impact assessment of the Common Consolidated Corporate Tax Base (CCCTB) is currently being carried out. This assessment will cover a number of possible options for an EU-level reform of the corporate income tax system.
In accordance with the current practice of the Commission, a proposal of this nature has to be accompanied by an impact assessment drafted in compliance with the key analytical steps laid down in the Impact Assessment Guidelines. The key analytical steps are to identify the problem, to define the objectives, to develop main policy options, to analyse their impacts, to compare the options and to outline policy monitoring and evaluation.
The assessment will provide a description and evidence of the existing cross-border company tax obstacles on the internal market, and will define the objectives to be achieved by the reform. A number of alternative policy options, including the CCCTB, that could address the obstacles will be analysed and their respective economic, environmental and social impacts assessed.
As regards the most relevant types of impacts of the various policy options, the assessment will aim to assess: (a) the economy-wide effects of the alternative tax reforms on the competitiveness of the EU, on growth of the EU economy and welfare; (b) their respective effects on companies’ compliance costs; and (c), notably, their respective impacts on national corporate tax bases and on tax administration costs.
Significant progress has been achieved in preparing the impact assessment but the work is not yet completed. Once the impact assessment is finalised, and the different options assessed, the Commission will draw the necessary conclusions. The fact that the Commission carries out an impact assessment does not necessarily mean that a proposal will follow."@en1
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