Toutefois, la grande majorité des entreprises (80 %) a apporté son soutien à l'ACCIS compte tenu des avantages qu'elle offre au niveau de l'allègement de la charge administrative, de la réduction des coûts de mise en conformité et de l'élimination des différends relatifs aux prix de transfert (étude KPMG de 2007, «Harmonised corporate tax base – are European business for or against it?
However, the vast majority of businesses (80%) have come out in support of the CCCTB, seeing the benefits it offers in terms of reduced administrative burden, lower compliance costs and the avoidance of transfer pricing disputes (KPMG study of 2007, "Harmonised corporate tax base – are European business for or against it?