Under the CCCTB, Member States will continue to set their corporate tax rate at the level they see fit, as is their national prerogative.
CCCTB kohaldamisel jätkavad liikmesriigid oma ettevõtte tulumaksu määra kohaldamist sellisel tasemel nagu see neile sobiv tundub ja nende riigi tasandil eelistatud on.