do you mean these three questions on the ccctb
the commission has no plans to make proposals on corporate tax rates
differences in rates allow a certain degree of tax competition to be maintained in the internal market
in addition fair tax competition based on rates offers more transparency and allows member states to consider both their market competitiveness and budgetary needs in fixing their tax rates
in relation to the issue of corporate tax bases conversely the commission has been working for some time on a proposal for a common consolidated corporate tax base
this initiative is included in the commission work programme for twenty eleven as a strategic initiative to tap the potential of the single market for growth
it is also quoted as a key proposal in the single market act which was adopted on twenty-seven october twenty ten
currently the commission's plan is to adopt a proposal by the end of the first quarter of twenty eleven
the ccctb is a common system of rules for calculating the tax base of companies it has no bearing on tax rates
member states will continue to decide their own corporate tax rates
the commission believes that progressing with the ccctb is the appropriate solution to tackling cross-border fiscal impediments to growth in a comprehensive manner
currently the existence of twenty-seven highly disparate corporate tax systems in the eu means that companies are faced with significant tax obstacles and an administrative burden which discourage if not impede their activities in the single market and negatively affect their competitiveness in particular in the case of smes
such a highly fragmented landscape gives rise to significant market distortions and barriers and creates considerable compliance costs
