On 6 January 2016, Insurance Europe published its response to the European Commission's consultation on the Common Consolidated Corporate Tax Base (CCCTB). Insurance Europe is opposed to an obligatory CCCTB (but believes that companies should be allowed to opt in). Insurance Europe agrees that the European Commission should implement rules consistent with the base erosion and profit shifting (BEPS) recommendations of the Organisation for Economic Co-operation and Development (OECD), in order to combat international tax avoidance. However, it stressed that the outcome of the OECD BEPS project should be implemented consistently with non-EU jurisdictions. Insurance Europe is also in favour of a 'one-stop-shop' approach which would allow companies to file a single tax return for all their EU activity.