The possible sharing mechanism in the system of common consolidated tax base in the EU.

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F08%3A00124570" target="_blank" >RIV/62156489:43110/08:00124570 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

The possible sharing mechanism in the system of common consolidated tax base in the EU.

Original language description

Present situation in the area of corporate income taxation in the European Union decreases the competitiveness of the corporations, for it does not enable to use fully the advantages connected with the internal market. Based on that, the European Commission has decided for twin-track strategy -- to introduce home state taxation in the short term and common consolidated corporate tax base in the long term. In respect to the fact, that the pilot project in the frame of home state taxation system has not started yet, the attention has been turned to the common consolidated corporate tax base. The paper discusses the possible attitudes and methods of consolidated tax base allocation. Based on mentioned arguments the formulary apportionment with factors which generate the taxable income of the group (assets, payroll, turnover, etc.) seems to be the best solution. Factors and their weight should become the subject of further discussion in the European Union.

Czech name

Alokační mechanismus v systému CCCTB v Evropské unii

Czech description

článek se zabývá možnými variantami alokačních mechanismů v rámci CCCTB. Diskutuje alokační mechanismy založené na makro ukazatelích i mikroukazatelích. V komparační analýze článek navrhuje, že nejlepším mechanismem pro rozdělování konsolidovaného základu daně mezi jednotlivé členské státy by byla alokační formule.

Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AH - Economics

OECD FORD branch

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Project

<a href="/en/project/GA402%2F07%2F0547" target="_blank" >GA402/07/0547: The Impact of Financial Reporting Harmonization for Small and Medium-sized Enterprises in Relation to the Income Tax Base Construction</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2008

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Ekonomika ir vadyba

ISSN

1822-6515

e-ISSN

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Volume of the periodical

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Issue of the periodical within the volume

1

Country of publishing house

LT - LITHUANIA

Number of pages

6

Pages from-to

157-162

UT code for WoS article

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EID of the result in the Scopus database

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