Freedman, Judith; Macdonald, Graeme - Saïd Business School, Oxford University - 2008
The European Commission is working on a proposal for a Common Consolidated Corporate Tax Base (CCCTB). A draft … formulary apportionment of the consolidated profits of the corporate group as between Member States. This paper does not attempt … to discuss the entire range of issues to which the CCCTB gives rise, important though they are, but focuses on the …
