Impacts of the Common Consolidated Corporate Tax Base

Date of project : 2016 - Project ongoing

The project examines the impacts of the proposal for harmonising corporate tax bases at EU level (CCCTB).


The theoretical examinations in this project focus on incentives offered by the general structure of the proposal and its two special features, the interest deduction limitation rule and allowance for growth and investment (AGI). The empirical part of the project examines the impacts of corporate taxation on international profit shifting using Orbis financial statement data and Finnish Customs' foreign trade data.

Partner: The Ministry of Finance

Responsible researcher: Seppo Kari, [email protected], +358 295 519 419

Marika ViertolaOlli RopponenSeppo Kari Business taxation and regulationSeppo KariTaxation