increasingly used to stimulate investment in R&D. A recent proposal for a Common Consolidated Corporate Tax Base (CCCTB) across the … of simple extrapolations from elasticities found in literature. We find that the CCCTB without an R&D incentive would …

The draft for a CCCTB Directive in the EU includes the suggestion for an apportionment formula which allocates taxable … profits to group member corporations and to the respective Member States. The draft directive delegates the right to define …-offs to the countries involved. Our paper differs from previous research on the economic effects of the CCCTB apportionment …

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 …