Common Consolidated Corporate Tax base: Sharing the Tax Base under Formulary Apportionment
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F12%3A00192040" target="_blank" >RIV/62156489:43110/12:00192040 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
Common Consolidated Corporate Tax base: Sharing the Tax Base under Formulary Apportionment
Original language description
The paper discusses the possible attitudes and methods of consolidated tax base allocation between the individual member states. Based on the discussion, the paper tries to identify advantages and disadvantages of formulary apportionment with three equally weighted factors - sharing mechanism, which has been selected for CCCTB system.
Czech name
—
Czech description
—
Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
—
Result continuities
Project
<a href="/en/project/GAP403%2F11%2F0849" target="_blank" >GAP403/11/0849: US GAAP and IAS/IFRS convergence with respect to the adjustment of methodical procedures of the financial analysis</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 13th international conference of finance and banking
ISBN
978-80-7248-753-0
ISSN
—
e-ISSN
—
Number of pages
10
Pages from-to
279-288
Publisher name
Silesian University
Place of publication
Karvina
Event location
Karvina
Event date
Jan 1, 2011
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
309369700028