2022
DOI: 10.2478/ceej-2022-0016
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Splitting of Corporate Taxes in Germany and Formulaic Distribution of a CCCTB – Critical Comparison

Abstract: The introduction of a formulaically apportioned common consolidated corporate tax base (CCCTB) could represent a milestone in international taxation. No agreement has yet been reached, however. In contrast, Germany already has a long-standing system that apportions corporate taxes by splitting trade tax and corporate income tax. This conceptual study, presented at the European Accounting Association (EAA) Congress in Bergen in 2022, will examine whether the German method of splitting could lead to some lessons… Show more

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