Quotation Zagler, Martin. 2009. The EU CCCTB proposal. A critical appraisal. Discussion Papers SFB International Tax Coordination, 31.




With the ambition to reduce compliance costs for multinational enterprises within the European Union, but also in order to reduce the erosion of the tax base through transfer pricing and harmful tax competition among member states, the European Commission has promised to deliver a proposal for a Common Consolidated Corporate Tax Base (CCCTB) by the end of 2008. A vast literature has since emerged on the advantages and disadvantages of a move towards formulary apportionment (CCCTB). Whilst no official proposal has yet been submitted by the European Union, several documents have since been released. It is the novel contribution of this paper to critically evaluate the proposal itself. We argue that the formula is overly complex and should be simplified to source and destination based revenue weights only. (authorĀ“s abstract)


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Status of publication Published
Affiliation WU
Type of publication Working/discussion paper, preprint
Language English
Title The EU CCCTB proposal. A critical appraisal
Title of whole publication Discussion Papers SFB International Tax Coordination, 31
Year 2009
URL http://epub.wu.ac.at/view/wp_series/S16/2009.html


F2008 - Tax Coordination and Economic Performance: Government Budget, Distribution, and the Welfare State
Zagler, Martin (Details)
Research Institute for International Taxation FI (Details)
Department of Economics (Crespo Cuaresma) (Details)
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