The idea of a common tax base must be preserved in order to simplify the system and narrow the scope for profit-shifting. However, a radical change in approach is required: the notion of income as a basis for corporate taxation should be scrapped altogether.
显然，CCBT无法启动。但这并不意味着欧盟的公司们不得不应对25个不同的国家税收体系。必须保留共同税基以简化税制，并缩小利润转移的范围。但这就需要进行一种激进的改革：将收入作为公司税基础的概念应该被完全废止。