How accurately does the CCCTB apportionment formula allocate profits? An evaluation of the European Commission proposal
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DOI: 10.1007/s11573-019-00962-1
Abstract: The European Commission has been setting the course for an EU-wide reform of the traditional corporate tax system of separate accounting (SA) to a unitary taxation with formula apportionment (FA). The underlying claim of this… read more here.
Keywords: apportionment formula; profit; formula; ccctb apportionment ... See more keywords