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- W601379969 abstract "From its appearance, the Common Consolidated Corporate Tax Base generated numerous de-bates and controversies since its effects cannot be precisely measured. Two of the factors in the formula for allocating common consolidated corporate tax base are susceptible to disadvantage some Member States. This paper demonstrates, by a case study in Romania, that the tax sharing mechanism, through the payroll factor, disadvantages less developed countries of the European Union. These countries will record losses of corporate income tax revenues." @default.
- W601379969 created "2016-06-24" @default.
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- W601379969 date "2013-01-01" @default.
- W601379969 modified "2023-09-23" @default.
- W601379969 title "Why CCCTB Disadvatages less developed Countries of the European Union" @default.
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