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...
Main Authors: | Danuse NERUDOVA, Katerina KRCHNIVA |
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Format: | Article |
Language: | English |
Published: |
Czech Academy of Agricultural Sciences
2016-08-01
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Series: | Agricultural Economics (AGRICECON) |
Subjects: | |
Online Access: | 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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