Applying the Adjusted Allocation Formula for Special Industries under CCCTB System: The Impacts for the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F14%3A00229199" target="_blank" >RIV/62156489:43110/14:00229199 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Applying the Adjusted Allocation Formula for Special Industries under CCCTB System: The Impacts for the Czech Republic
Original language description
On 16 March 2011, the European Commission released a proposal for a Council Directive on a common consolidated tax base. The implementation of the system will definitely change the distribution of the group tax bases among the EU Member States and will have the impact into the tax revenues of the EU Member States. The aim of the paper is to identify the differences in the distribution of the group tax bases among the EU Member states when there would be applied special adjustments to the allocation formula in case of the selected industrial sectors as is suggested in published CCCTB proposal. The research revealed that application of the adjusted formula for special industries under CCCTB system would have positive impact on the share of the tax basis,which would be allocated to the Czech Republic.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
<a href="/en/project/GA13-21683S" target="_blank" >GA13-21683S: The quantification of the impact of the introduction of Common Consolidated Corporate Tax Base on the budget revenues of the Czech Republic</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2014
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 19th International Conference Theoretical and Practical Aspects of Public Finance 2014
ISBN
978-80-7478-534-4
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
205-214
Publisher name
Wolters Kluwer
Place of publication
Praha
Event location
Praha
Event date
Jan 1, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
348877900022