It's really only a matter of time before we have corporate tax harmonisation within the EU.
Maybe, but the CCCTB as you explain isn't to do with Tax Harmonisation. Even Germany are turning against the principle of TH, after riding the storm better than most, they're really not happy with how they get pulled down by the poor systems of the likes of us, Greece, etc. This has meant a bit of soul searching on just how vulnerable they could be with TH. The French still want it though, but if Germany turns against, I'd say that nixes the TH concept totally.
CCCTB is a bit weird, I suppose we just have to wait to see the proposals. The problem is that we've been told there is much more about Ireland than our corporation tax and that it isn't just CT that makes us attractive for foreign investment. On that basis, if that's true then Commissioner Semeta has a good point, if this "easier" tax system makes Europe more attractive as a whole (I believe it will and that streamlined systems make huge sense for attracting investment), then Ireland benefits. After all aren't we the Gateway? Aren't we the link to the US? Isn't it our Can Do employees, education, flexible workforce (the same flexible workforce who won't go for a job in another county but will ups sticks and leave the country), etc that attracts the companies?
So if the government spin is right, CCCTB puts Ireland at a massive advantage over other states. If the government is full of it and it really is only 12.5% tax that attracts companies, then they're right to be immediately opposed and sceptical because we're screwed.
Given they've gone on the attack before the Commissioner meets Lenhian and months before the report is published, I can only suspect that in fact the only reason we are retaining foreign investment is because to 12.5% tax. My immediate suspicion is that some CEOs of foreign companies have pointed to this proposal and indicated they'd be off if they lose 12.5%.