ROGGEMAN, A.; VERLEYEN, I.; CAUWENBERGE, P. VAN; COPPENS, C. - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2012
The European Commission (EC) has the intention to establish a Common Consolidated Corporate Tax Base, which requires an allocation formula to fairly distribute the consolidated tax base among all group entities. A fair distribution would mean that the allocation is closely related to the profit...