corporate tax base (CCCTB). If this proposed CCCTB system comes into force, taxes calculated under the currently existing system …, multinational groups (MNGs) would face the decision as to whether to opt for the CCCTB system. Prior research focuses mainly on the … intragroup interest taxation. We find mixed results, e.g., that the CCCTB system proves ad-vantageous for increasing loss …

on a Common Consolidated Corporate Tax Base (CCCTB). Besides the CCCTB, there is an alternative tax reform proposal, the … redistribution of tax payments under CCCTB and ETAS. The results clarify that in both reform proposals tax payment reallocations …

The introduction of a formulaically apportioned common consolidated corporate tax base (CCCTB) could represent a …

This paper evaluates the Common Consolidated Corporate Tax Base (CCCTB) recently proposed by the European Commission …. We find that if the CCCTB is introduced as it is currently proposed (including loss consolidation), then it is likely to … impose large tax revenue costs of about one fifth of the corporate tax base. Second, we show that an application of the CCCTB …

The draft for a CCCTB Directive in the EU includes the suggestion for an apportionment formula which allocates taxable …-offs to the countries involved. Our paper differs from previous research on the economic effects of the CCCTB apportionment …

by the European Commission on a new framework for the taxation of income of businesses in Europe. The objective of this …

Corporate Tax Base (CCCTB) enables European multinationals to determine their tax burden using a common tax base. By contrast … scenarios, we investigate whether the implementation of ETAS or CCCTB fosters or discriminates real investments. We find that … less feasible than under CCCTB. Under ETAS, investment decisions are more sensitive towards tax rate differentials in the …