group with the mission to draft a set of rules providing for a Common Consolidated Corporate Tax Base (CCCTB). Each group … then be consolidated to form the CCCTB and finally this consolidated overall group income will be apportioned to each group … member using a micro economic factor based formula. The situs state of the particular group member will then apply its …

on a Common Consolidated Corporate Tax Base (CCCTB). Besides the CCCTB, there is an alternative tax reform proposal, the … redistribution of tax payments under CCCTB and ETAS. The results clarify that in both reform proposals tax payment reallocations … upon the group level, although in our model the minimum taxation's impacts seem to be slight. Moreover, we identify harmful …

installed a working group with the mission to draft a Common Consolidated Corporate Tax Base (CCCTB) applicable for … EU each group entity's tax base would be determined by apportionment of the group's overall taxable income according to a … predefined micro-economic factor based formula whereas the group income will be calculated by consolidating earnings beforehand …

This paper evaluates the Common Consolidated Corporate Tax Base (CCCTB) recently proposed by the European Commission …. We find that if the CCCTB is introduced as it is currently proposed (including loss consolidation), then it is likely to … impose large tax revenue costs of about one fifth of the corporate tax base. Second, we show that an application of the CCCTB …

Corporate Taxation, Group Debt Funding and Base Erosion' is the first in-depth analysis of the features and …