The European Common Corporate Tax plan arrives: shall Remainiac rhetoric demand an outcome that the typical Remainiac doesn’t want?

While Remainics in the UK fight for as many referenda as it takes for Britain to re-vote in favour of the economic suicide of the European Union (most recently Tony Blair, a fact spun in this delicate way by the Daily Mail), the European Union progresses with its integrationist agenda.

Having first proposed the common consolidated corporate tax base (CCCTB) in 2011, the European Commission announced on 26Oct2016 (reported by Out-law.com) further ideas about how to implement it.  The European Commission launched a public consultation on 09Oct2016.

Some member nations of the European Union are far from happy with the principle of CCCTB, correctly seeing it as a threat to each members’ ability to define its tax base, and therefore the substantial part of each state’s taxation policy.

Taking a neutral perspective, one could argue that the CCCTB is a European equivalent of the existing corporate tax base in the United States of America, whereby each state relies upon the federal calculation of taxable income, from which to calculate each state’s tax take.  An apportionment regime applies in an attempt to reduce exposure to double-taxation, although this regime is far from perfect.

But the European implementation is likely to be much more complex, and much more political.  We have already seen that the European Commission is far more interested in the politics of pique, polémique and posture against its member nations, most obviously the Commission’s recent decision against Republic of Ireland re Apple, and to hell (apparently) with the collateral damage it has on the enforceability of international tax laws relating to European Union corporate taxpayers.

The promise - the near-sexual, sheer lust - of Brexit has almost certainty prompted the European Commission to step up the integrationist agenda.  By promoting yet another issue that UKGov never supported, the pique et polémique from the European Commission is clearly one of, “Oh, are you lot still here?  Well, hurry up and piss off.  We have a Soviet Europe to build.”

What is the impact of the CCCTB on Brexit?

UKGov disagrees with the CCCTB, largely because of its mandatory nature.  Corporate taxpayer groups similarly dislike it, largely because it prevents corporations from moving between European companies to optimise the value they get from each state relative to the taxes they pay, i.e. no fiscal arbitrage, no substitutability.  (Reality has a very different mindset from the deliberately misleading left-wing media narrative that wrongly screams crap about all corporate taxpayers being 100% tax evaders.)

In turn, this makes the position of some Remainiacs even more curious, especially for those - like former prime ministers, e.g. Blair - who defended UKGov interests by fighting against (some) European measures, such as the Single European Army and the CCCTB.

Therefore, to be rational, logical and consistent, that particular breed of Remainaic would need to vote in favour of leaving the European Union if, by the date of Article 50’s second anniversary, the European Union had committed (by treaty or by European law) to a CCCTB.

Given that all Remainacs are driven by pure emotion, with no logical sense, what is the chance of that?