Commentary : The Project of a European CCCTB [Common Consolidated Corporate Tax Base] as a Virtual Game

Adopting game theory as the framework for investigating formulary apportionment in the EU, the “game” of creating a common consolidated corporate tax base would then be a centralized re-creation of a negotiation among EC members and corporations with ties to them, and not the actual give-and-take of unilateral formulary apportionment adjustments like those that characterized the struggle among the US subnational States, or even in an open bargaining session among EC members