Consolidation and Changes in the Level of Ownership in the System of Common Consolidated Corporate Tax Base

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F09%3A00142717" target="_blank" >RIV/62156489:43110/09:00142717 - 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

Consolidation and Changes in the Level of Ownership in the System of Common Consolidated Corporate Tax Base

Original language description

At present, the introduction of the system of common consolidated corporate tax base represents one of the main priorities of the European Commission. The aim of the system is to remove or decrease compliance costs of taxation, to increase cross-border trade and to increase the competitiveness of the European companies on global markets. Companies are not able to fully use the advantages connected with the Internal Market, for they are still facing 27 different tax jurisdictions. The introduction of common consolidated corporate tax base (as the optional system in the European Union) should help to solve the problems. The aim of the paper is to analyze the rules which were suggested under common consolidated corporate tax base system in the area of consolidation and changes in the level of ownership, to discuss the regulation suggested in that area by European Commission in the draft of the directive. At the end, there are also suggested solutions to questionable regulations.

Czech name

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Czech description

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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

2009

Confidentiality

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

Name of the periodical

The Business Review

ISSN

1553-5827

e-ISSN

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Volume of the periodical

12

Issue of the periodical within the volume

2

Country of publishing house

US - UNITED STATES

Number of pages

8

Pages from-to

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UT code for WoS article

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EID of the result in the Scopus database

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