The Apportionment Formula under the European Proposal for a Common Consolidated Corporate Tax Base

1. A set of consolidated accounts is produced for all the entities in an MNE’s organization. The firm is treated as a whole. However, since the CCCTB is an EU initiative this can

- What is the tax base for each taxpayer (group of companies) to which the apportioning mechanism will be applied? The different issues related to that question are discussed

A common approach regarding the implementation of the BEPS action plan at EU level would certainly help creating a common level playing field among Member States against base

Based on the results obtained for the predominating industry sector it the Czech Republic – G (wholesale and retail trade), we conclude that the formula fac- tors, as incorporated

• Both considered group taxation proposals lead to an identical increase of the Baldwin yields (BY) and therefore to increasing profitability in comparison to SA in case of

In this respect, the territorial scope of the CCCTB has to be examined; that is, to what extent can third-country entities and foreign income be included in

The terms refers to step 1 of the CCCTB, according to the Commission's Action Plan of 17th June 2015, which comprises the common corporate tax rules for computing the tax base but