How accurately does the CCCTB apportionment formula allocate profits? : an evaluation of the European Commission proposal
Year of publication: |
2020
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Authors: | Hundsdoerfer, Jochen ; Wagner, Julia |
Published in: |
Journal of business economics : JBE. - Berlin : Springer, ISSN 1861-8928, ZDB-ID 2059561-X. - Vol. 90.2020, 4, p. 495-536
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Subject: | Corporate taxation | Formula apportionment | Common consolidated corporate tax base | MNE taxation | EU-Staaten | EU countries | Unternehmensbesteuerung | Körperschaftsteuer | Corporate income tax | Multinationales Unternehmen | Transnational corporation | EU-Steuerrecht | EU tax law | Besteuerungsverfahren | Taxation procedure | Konzernbesteuerung | Group taxation | Steuerwettbewerb | Tax competition |
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