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  1. Can the CCCTB alleviate tax discrimination against loss-making European multinational groups?

    Ortmann, Regina; Sureth-Sloane, Caren
    In March 2011, the European Commission submitted a proposal for a Council Directive on an optional common consolidated 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 differences in economic behaviour under both systems in general. By contrast, we study the conditions under which one or the other tax system is preferable...
    (application/pdf) - 20-ene-2017

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