Missing Data and its Impact on the CCCTB Determination

Author:

Nerudová Danuše,Solilová Veronika

Publisher

Elsevier BV

Subject

General Economics, Econometrics and Finance

Reference22 articles.

1. Amadeus Database, Bureau van Dijk. Update 227, August 2013.

2. Agúndez-García, A., 2006. The Delineation and Apportionment of an EU Consolidated Tax Base for multi-jurisdictional Corporate Income Taxation: a Review of Issues and Options. European Commission, Working paper No. 9/2006.

3. Ananb, B.N. and Ssansing, R., 2000. The weighting game: Formula apportionment as an instrument of public policy, National Tax Journal 53, 182-199.

4. Cline, R., Neubig, T., Phillips, A., Sanger, C., Walsh, A., 2010. Study on the economic and budgetary impact of the introduction of a Common Consolidated Corporate Tax Base in the European Union, Ernst & Young LLP.

5. Devereux. M.P., Loretz, S., 2007. The effects of EU formula apportionment on corporate tax revenues. Oxford University, Centre for Business Taxation, Working paper no. 8.

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