CCCTB its development and application

The diploma thesis focuses on the concept of CCCTB, its historical development and the application of the allocation formula for the division of the common consolidated corporate tax base. At the beginning is the attention paid to coordination and harmonization within the European Union. Subsequently, the work is concerned with the proposal itself. It describes proposal from 2011 and its methods for determining the tax base, its consolidation and its distribution among the members of the group. The 2011 proposal is compared with two new proposals from 2016 - the CCTB and the CCCTB. More detailed descriptions of significant differences are described. The last chapter of the thesis then calculates the distribution of the consolidated base in the conditions of the selected company