Álvarez-Martinez, María T.; Barrios Cobos, Salvador; … - 2016
This study investigates the economic impact of a recent proposal for a common corporate tax base (CCTB), European … Commission (2016a), and a common consolidated corporate tax base with formula apportionment (CCCTB) within the EU, European … modelling many key features of corporate tax regimes, including multinational profit shifting, investment decisions, loss …