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THE COMMITTEE OF THE REGIONS:



- welcomes the fact that, since the creation of the European Union, company taxation has received special attention as a key element in the establishment of the internal market;

- is of the opinion that it would simplify matters for businesses if they only had to deal with a single tax administration for the calculation of their tax base: one which would be responsible, moreover, for all questions and disputes relating to that tax base. It would also enable them to save on administrative costs, with just one and not 27 authorities to deal with in order to establish their tax base;

- would like the Commission to consider the impact of the arrangement whereby tax losses can be carried over indefinitely and to explore possible anti-abuse measures;

- without directly calling into question the principle underpinning the directive, believes that the proposal should be reviewed taking into account the need for (a) sufficient quantitative and qualitative indicators to allow a full assessment of the subsidiarity implications of a cross-border proposal of this nature; (b) more data on the full implications of the CCCTB; and (c) an analysis of the impact of the proposal on local and regional authorities.