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Splitting of Corporate Taxes in Germany and Formulaic Distribution of a CCCTB – Critical Comparison Cover

Splitting of Corporate Taxes in Germany and Formulaic Distribution of a CCCTB – Critical Comparison

Central European Economic Journal
Volume 9 (2022): Issue 56 (January 2022)
By: Sandra Müller-Thomczik and  Lukas Reiter  
Open Access
|Nov 2022

Authors

Sandra Müller-Thomczik

sandra.mueller-thomczik@fernuni-hagen.de

Fern Universität Hagen, Faculty of Business Administration and Economics, Hagen, Germany

Lukas Reiter

Fern Universität Hagen, Faculty of Business Administration and Economics, Hagen, Germany
DOI: https://doi.org/10.2478/ceej-2022-0016 | Journal eISSN: 2543-6821 | Journal ISSN: 2544-9001
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Language: English
Page range: 269 - 290
Published on: Nov 30, 2022
Published by: Faculty of Economic Sciences, University of Warsaw
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
splitting,
formula apportionment,
common consolidated corporate tax base,
trade tax,
German taxation
Related subjects:
Business and economics,
Political economics,
Economic theory, systems and structures,
Microeconomics,
Macroeconomics,
Economic policy

© 2022 Sandra Müller-Thomczik, Lukas Reiter, published by Faculty of Economic Sciences, University of Warsaw
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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