Tax sharing under the Common Consolidated Corporate Tax Base: Measurement of the profit generating factors in the agriculture sector

Tax sharing under the Common Consolidated Corporate Tax Base: Measurement of the profit generating factors in the agriculture sector

The allocation formula for the distribution of the Common Consolidated Corporate Tax Base (CCCTB) should be based on three macroeconomics factors which are considered to have the largest impact on profitability. The paper researches the ability of the allocation formula factors to explain variabilit...

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Détails bibliographiques
Auteurs principaux: Danuse NERUDOVA, Katerina KRCHNIVA
Format: Article
Langue:English
Publié: Czech Academy of Agricultural Sciences 2016-08-01
Collection:Agricultural Economics (AGRICECON)
Sujets:
agriculture
ccctb
corporate income tax
formula apportionment
nace classification
Accès en ligne:https://agricecon.agriculturejournals.cz/artkey/age-201608-0003_tax-sharing-under-the-common-consolidated-corporate-tax-base-measurement-of-the-profit-generating-factors-in-t.php

Internet

https://agricecon.agriculturejournals.cz/artkey/age-201608-0003_tax-sharing-under-the-common-consolidated-corporate-tax-base-measurement-of-the-profit-generating-factors-in-t.php

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