Theoretical and Applied Economics
No. 10 / 2010 (551)
Effects of the Formula for Common Consolidated Corporate Tax Base Apportionment
University of Craiova
Daniela PÎRVU
University of Piteşti
Abstract. For solving the existing difficulties in corporate income taxation, the European Commission proposed the introduction of measures for coordination, solution contested by some Member States but supported by most professionals and many organizations representing the interests of European employers. Disputes in connection with the introduction of the “Common Consolidated Corporate Tax Base” system are determined by the uncertainty regarding its effects. In this context, we intend to present and analyze some effects of applying the EU formula apportionment.
Contents
Macroeconomic Impact on CEE Corporate Profitability: Analysis at the Level of Companies Listed on the Bucharest Stock Exchange
Financial Development and Economic Growth: A Panel Data Approach
Analysis of the Value Creation in Higher Institutions: A Relational Perspective
Effects of the Formula for Common Consolidated Corporate Tax Base Apportionment
European Economics, Update. Another Ten Theses on the Economic Integration
Importance of Partnership and Cooperation for Territorial Development
To Differentiate or Not to Differentiate: A Question when Some Consumers Are Loyal
Convergence of ABC and ABM Principles – Guarantee of a Performant Management