Since the CCCTB will be mandatory for the biggest multinational groups operating in the EU, those companies most at risk of aggressive tax planning will be unable to attempt large-scale tax avoidance.
Kuna CCCTB on suurimatele ELis tegutsevatele hargmaistele kontsernidele kohustuslik, siis ei saa agressiivse maksuplaneerimise suhtes altimad rihingud kasutada laiaulatuslikku maksude vltimist.