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 …

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. Prior research focuses mainly on the …