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 …

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 …

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 …

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 …

The draft for a CCCTB Directive in the EU includes the suggestion for an apportionment formula which allocates taxable …-offs to the countries involved. Our paper differs from previous research on the economic effects of the CCCTB apportionment …

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 …

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 …

Taxation (ST) to Common Consolidated Corporate Tax Base (CCCTB) for longer than a decade, which will lead to harmonized R&D tax … allowances, however without harmonizing the tax rates. Hence, this study aims at analyzing how ST and CCCTB impact the location …-tax countries, the tax allowances represent an important tool for attracting R&D activities. However, under CCCTB, the location of R …