Re-launched CCTB in the Czech Context: a Few Introductory Remarks

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F17%3A00101989" target="_blank" >RIV/00216224:14220/17:00101989 - isvavai.cz</a>
Result on the web
<a href="https://www.law.muni.cz/sborniky/Radvan_Financial_challenges.pdf" target="_blank" >https://www.law.muni.cz/sborniky/Radvan_Financial_challenges.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.5817/CZ.MUNI.P210-8516-2017" target="_blank" >10.5817/CZ.MUNI.P210-8516-2017</a>

Result language
angličtina
Original language name
Re-launched CCTB in the Czech Context: a Few Introductory Remarks
Original language description
This contribution deals with Commission’s 2016 Common Corporate Tax Base directive proposal from a Czech perspective. As a preparatory work on Income Tax Act reform is imminent in 2017, it provides the very first look into de lege ferenda considerations brought by the proposal. Therefore, the main aim of this contribution is to verify the hypothesis that the directive proposal will require a change of fundaments of the Czech Income Tax Act. The scientific methods used are description for introducing the most relevant proposal’s aspects, comparison of de lege lata (the Act) and ferenda (the proposal) and finally, critical analysis to identify which fundaments should the new Act reflect.
Czech name
—
Czech description
—

Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
The Financial Law towards Challenges of the XXI Century
ISBN
9788021085169
ISSN
—
e-ISSN
—
Number of pages
9
Pages from-to
394-402
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Brno
Event date
Jan 1, 2017
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000405243700030

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