id author title date pages extension mime words sentences flesch summary cache txt work_ezyklhpqzbb3xlct64e4ijym2q Pascal Ströing Data, Evidence, and Explanatory Power 2018 8 .pdf application/pdf 5249 552 59 The allocation formula for the distribution of the Common Consolidated Corporate Tax Base (CCCTB) should include the three equally weighted formula factors that are considered to have the largest impact on the generation The objective of the paper is to analyse the explanatory power of the proposed formula factors from formula factors, as defined by the CCCTB Draft Directive, are able to explain almost 35% of the variance in Common Consolidated Corporate Tax Base, formula apportionment, regression analysis. of the Common Consolidated Corporate Tax Base on the National Budget of the Czech Republic, at the Faculty of Consolidated Corporate Tax Base (CCCTB), with the K. Krchnivá – The Czech evidence for the explanatory povwer of formula factors on profitability 137 K. Krchnivá – The Czech evidence for the explanatory povwer of formula factors on profitability 137 K. Krchnivá – The Czech evidence for the explanatory povwer of formula factors on profitability 137 ./cache/work_ezyklhpqzbb3xlct64e4ijym2q.pdf ./txt/work_ezyklhpqzbb3xlct64e4ijym2q.txt