Login
Register
Reset Password
Publish & Distribute
Publishing Solutions
Distribution Solutions
Subjects
Architecture and Design
Arts
Business and Economics
Chemistry
Classical and Ancient Near Eastern Studies
Computer Sciences
Cultural Studies
Engineering
General Interest
Geosciences
History
Industrial Chemistry
Jewish Studies
Law
Library and Information Science, Book Studies
Life Sciences
Linguistics and Semiotics
Literary Studies
Materials Sciences
Mathematics
Medicine
Music
Pharmacy
Philosophy
Physics
Social Sciences
Sports and Recreation
Theology and Religion
Publications
Journals
Books
Proceedings
Publishers
Blog
Contact
Search
EUR
USD
GBP
English
English
Deutsch
Polski
Español
Français
Italiano
Cart
Home
Journals
Central European Economic Journal
Volume 9 (2022): Issue 56 (January 2022)
Open Access
Splitting of Corporate Taxes in Germany and Formulaic Distribution of a CCCTB – Critical Comparison
Sandra Müller-Thomczik
Sandra Müller-Thomczik
and
Lukas Reiter
Lukas Reiter
| Nov 30, 2022
Central European Economic Journal
Volume 9 (2022): Issue 56 (January 2022)
About this article
Previous Article
Next Article
Abstract
Article
Figures & Tables
References
Authors
Articles in this Issue
Preview
PDF
Cite
Share
Published Online:
Nov 30, 2022
Page range:
269 - 290
DOI:
https://doi.org/10.2478/ceej-2022-0016
Keywords
splitting
,
formula apportionment
,
common consolidated corporate tax base
,
trade tax
,
German taxation
© 2022 Sandra Müller-Thomczik et al., published by Sciendo
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.