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    Die Gemeinsame Konsolidierte Körperschaftssteuerbemessungsgrundlage (GKKB)
    (Türk-Alman Üniversitesi, 2019) Aksoy, Neslihan; Kraft, Cornelia
    The widely implementation of EU legal harmonization in the internal market ensures the free movement of goods, persons and services. Paradoxically, there is a lack of comprehensive approximation of tax law systems leading to economic misallocation and distortion of competition among the prevailing 28 different taxation systems. Partially aggressive tax avoidance strategies results to the BEPS Action Plan, to whom all OECD states committed. The problematic of taxation of cross-border entrepreneurial activities also affects the process of legal harmonization of candidate countries such as of Turkey. This paper is dedicated to this issue and examines the current draft directive for a Common Consolidated Corporate Tax Base (CCCTB) and the implementation process of the EU candidate country Turkey. The key questions here are whether Turkey should join the two-step introductory model of a CCCTB as an EU candidate country, regardless of the outcome of the accession process and the development of the customs union. A theoretical-analytical approach and a secondary research try to answer the research question. First of all, the need for the CCCTB and the process flow of the draft directive with the degree of complexity was outlined. The specific situation of small and medium-sized enterprises and the potential impact of a CCCTB could be outlined. On this basis, the adjustment process of the existing EU law was shown. The article shows up that an early implementation process of EU law into Turkish national law has economic advantages for Turkey beforehand opening of each chapter. Both in the professional circles as well as on the government side the expectation for the realization of the EU accession persists, but contradictory wise, a deeper treatise on a CCCTB is missing. Nonetheless, it could be argued, even considering a further development of the Customs Union and Turkey's close integration with the EU, and Germany in particular, that a two-step adjustment is beneficial.