The re-launch of the CCCTB initiative aims to facilitate business within the EU by subjecting taxpayers to a single rulebook of corporate tax legislation to apply across the internal market and also make the system more robust and resilient to aggressive tax planning.
Namen ponovne pobude za CCCTB je olajšati poslovanje v EU, in sicer tako, da za davčne zavezance velja enotna zakonodaja o obdavčitvi dohodkov pravnih oseb, ki bi se uporabljala na celotnem notranjem trgu, ter povečati zanesljivost in odpornost sistema proti agresivnemu davčnemu načrtovanju.