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 times per year

Keywords:

formula apportionment,

common consolidated corporate tax base,

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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