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Th e allocation formula for the distribution of the Common Consolidated Corporate Tax Base (CCCTB) should be based on three macroeconomics factors which are considered to have the largest impact on profi tability. Th e paper researches the ability of the allocation formula factors to explain variability in profi t/loss generation of single enterprises from the perspective of the Czech Republic with the special focus on the explanation power of the allocation formula on profi t/ loss generation of companies operating in the agriculture sector (NACE A). Th e analysis is based on the comparison of the coeffi cients of determination as an indicator of the explained variability of the proposed simple as well as the multiple regression models. Th e paper concludes that proportion of explained profi tability by the formula factors as are defi ned by the Draft Directive on a Common Consolidated Corporate Tax Base can diff er by more than 30% with regard to the sector of economic activity classifi ed by the NACE, whereas in the individual subsectors of the agriculture the diff erence may

Tax sharing under the Common Consolidated Corporate Tax Base: Measurement of the profit generating factors in the agriculture sector