The EU CCCTB proposal. A critical appraisal.

Zagler, Martin ORCID: (2009) The EU CCCTB proposal. A critical appraisal. Discussion Papers SFB International Tax Coordination, 31. SFB International Tax Coordination, WU Vienna University of Economics and Business, Vienna.


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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. (author´s abstract)

Item Type: Paper
Keywords: tax coordination / formulary apportionment / common consolidated corporate tax base / European Union
Classification Codes: RVK 6050 ; JEL H25
Divisions: Departments > Finance, Accounting and Statistics > Accounting and Auditing > Betriebswirtschaftliche Steuerlehre
Departments > Volkswirtschaft
Departments > Öffentliches Recht und Steuerrecht > Österr. und Internat. Steuerrecht
Depositing User: Repository Administrator
Date Deposited: 25 May 2009 12:45
Last Modified: 31 Oct 2019 13:08


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