Debate on the CCCTB: Comment on M. Nieminen: ‘“Destination with Credit Formula”: A Simple Add on that Would Make the CCCTB More Resilient to Tax Competition and Tax Planning’ - Intertax View Debate on the CCCTB: Comment on M. Nieminen: ‘“Destination with Credit Formula”: A Simple Add on that Would Make the CCCTB More Resilient to Tax Competition and Tax Planning’ by - Intertax Debate on the CCCTB: Comment on M. Nieminen: ‘“Destination with Credit Formula”: A Simple Add on that Would Make the CCCTB More Resilient to Tax Competition and Tax Planning’ 47 5 Intertax