ROGGEMAN, A.; VERLEYEN, I.; CAUWENBERGE, P. VAN; COPPENS, C. - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2011
First, this paper gives an overview of the progress Europe has made in its development of a Common Consolidated Corporate Tax Base (CCCTB). Second, we use firm level data from a listed multinational to investigate how several designs for the CCCTB apportionment formula could affect the...