Figure 1
Figure 2
Figure 3
Figure 4
Comparison of the similarities and differences of the apportionment according to the CCCTB-Proposal and the Trade Tax Act
| Splitting according to CCCTB-Proposal | Splitting in accordance with Trade Tax Act | |
|---|---|---|
| Number of factors | 3 factors | 1 factor |
| Composition of the labour factor / content of the wage bill | - Wage bill and number of employees (half) | - Wage total only |
| - Inclusion of social security expenses | ||
| - Inclusion of services to external parties who perform similar activities to those performed directly by employees | ||
| - Inclusion of temporary workers | ||
| - Presumably inclusion of vocational training | ||
| - Presumably inclusion of tax-free remuneration | ||
| - Capping limit | ||
| Alternative apportionment standards | Possible |