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Implementation of common consolidated corporate tax base and its implications for non-participating country : a case study for the Czech Republic
Solilova, Veronika; Nerudová, Danuše - In: Ekonomický časopis : časopis pre ekonomickú … 64 (2016) 3, pp. 282-298
Persistent link: https://www.econbiz.de/10011522920
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Common consolidated corporate tax base system re-launching
Nerudová, Danuše; Solilova, Veronika - In: Ekonomický časopis : časopis pre ekonomickú … 65 (2017) 6, pp. 559-578
Persistent link: https://www.econbiz.de/10012151834
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Tax-induced distortions of effort and compensation in a principal-agent setting
Martini, Jan T.; Niemann, Rainer; Simons, Dirk - In: Journal of international accounting auditing & taxation 27 (2016), pp. 26-39
Persistent link: https://www.econbiz.de/10011624461
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How accurately does the CCCTB apportionment formula allocate profits? : an evaluation of the European Commission proposal
Hundsdoerfer, Jochen; Wagner, Julia - In: Journal of business economics : JBE 90 (2020) 4, pp. 495-536
Persistent link: https://www.econbiz.de/10012226902
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The CCCTB allocation formula game : the performance of economics sectors
Krchnivá, Kateřina; Nerudová, Danuše - In: Prague economic papers : a bimonthly journal of … 27 (2018) 4, pp. 427-448
Persistent link: https://www.econbiz.de/10011918950
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Splitting of corporate taxes in Germany and formulaic distribution of a CCCTB : critical comparison
Müller-Thomczik, Sandra; Reiter, Lukas - In: Central European economic journal 9 (2022) 56, pp. 269-290
The introduction of a formulaically apportioned common consolidated corporate tax base (CCCTB) could represent a milestone in international taxation. No agreement has yet been reached, however. In contrast, Germany already has a long-standing system that apportions corporate taxes by splitting...
Persistent link: https://www.econbiz.de/10013502253
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Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?
Mardan, Mohammed; Stimmelmayr, Michael - In: European economic review : EER 102 (2018), pp. 188-210
Persistent link: https://www.econbiz.de/10011975579
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The common consolidated corporate tax base - efficiency aspects of apportionment
Jilke, Jürgen - In: Development and economic policy : ninth European …, (pp. 95-119). 2011
Persistent link: https://www.econbiz.de/10010221958
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Profit-splitting rules and the taxation of multinational digital platforms
Bloch, Francis; Demange, Gabrielle - In: International tax and public finance 28 (2021) 4, pp. 855-889
Persistent link: https://www.econbiz.de/10012617368
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The voting of EU members for common consolidated corporate tax base and the tax benefits
Dąbroś, Wojciech; Kudła, Janusz - In: Central European economic journal 7 (2020) 54, pp. 56-71
This paper examines the relationship between the voting behaviour of European Parliament members on the Common Consolidated Corporate Tax Base (CCCTB) proposal and economic characteristics of their respective countries. We are concerned about the political and economy factors behind policy and...
Persistent link: https://www.econbiz.de/10012303655