The CCCTB Allocation Formula Game: The Performance of Economics Sectors

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F18%3A43914149" target="_blank" >RIV/62156489:43110/18:43914149 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.18267/j.pep.660" target="_blank" >https://doi.org/10.18267/j.pep.660</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.18267/j.pep.660" target="_blank" >10.18267/j.pep.660</a>

Result language
angličtina
Original language name
The CCCTB Allocation Formula Game: The Performance of Economics Sectors
Original language description
The implementation of the Common Consolidated Corporate Tax Base (hereinafter CCCTB) in the European Union will probably have an impact on tax revenues of the concerned states since the distribution of the group tax base shall reflect the capacity to earn income by individual group members. This is secured by the employing of the allocation formula containing three factors that shall reflect the profit generating process of individual companies. The paper analyses the explanatory power of the proposed CCCTB formula on the data sample of group companies with a link to the Czech Republic either parent or subsidiary company in the group covered in dataset is tax resident of the Czech Republic. The obtained results are evaluated on the level of individual economic sector with the aim to verify if the proposed CCCTB formula is the most suitable for them, where the sufficiency of the explanatory power of the allocation formula was indicated based on the assigned change of distributed profit to the respective economic sector.
Czech name
—
Czech description
—

Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
—
OECD FORD branch
50206 - Finance

Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Similar results(10)