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 …

corporate tax base (CCCTB). If this proposed CCCTB system comes into force, taxes calculated under the currently existing system … of separate accounting might be replaced by a system of group consolidation and formulary apportionment. Then …, multinational groups (MNGs) would face the decision as to whether to opt for the CCCTB system. While prior research focuses mainly …

Directive on a Common Consolidated Corporate Tax Base (CCCTB) on March 16, 2011. In the context of the Europe 2020 Strategy …, major objectives of the proposed CCCTB are the elimination of transfer pricing concerns, the removal of double taxation due … second and the third step of the proposed CCCTB, i.e. the consolidation and the allocation mechanism, still suffer from …

Corporate Tax Base (CCCTB). Second, we use firm level data from a listed multinational to investigate how several designs for … the CCCTB apportionment formula could affect the allocation of the consolidated tax base. The design is relevant in the …