- welcomes the publication of the action plan and expresses its support for the Commission's efforts to tackle the erosion of Member States' tax bases and unfair competition;
- endorses the introduction of a common consolidated corporate tax base (CCCTB) that will be obligatory for companies operating transnationally;
- advocates extending the CCCTB to all companies, in order to avoid operating two different tax bases concurrently;
- recommends that the Commission pay attention to the clarity of the definitions and concepts that are to govern the common tax base;
- is pleased that the Commission has published the list of non-cooperative tax jurisdictions;
- calls for EU legislation to provide sanctions for companies that continue to run their affairs from tax havens;
- recommends that, following the adoption of the CCCTB directive and the introduction of consolidation, the Commission carry out an impact assessment of the new rules. Should this assessment show that there has been no decrease in profit shifting to Member States with lower tax rates, the EESC proposes adopting suitable new measures.