The Impacts of the CCCTB Introduction on the Distribution of the Group Tax Bases across the EU: The Study 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%3A00235080" target="_blank" >RIV/62156489:43110/14:00235080 - isvavai.cz</a>
Result on the web
<a href="http://icfb.rs.opf.slu.cz/sites/icfb.rs.opf.slu.cz/files/33_nerudova.pdf" target="_blank" >http://icfb.rs.opf.slu.cz/sites/icfb.rs.opf.slu.cz/files/33_nerudova.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
The Impacts of the CCCTB Introduction on the Distribution of the Group Tax Bases across the EU: The Study for the Czech Republic
Original language description
The introduction of the CCCTB system in the European Union will have the impacts on the redistribution of the group tax bases between the Member States and therefore also on the national budgets. The aim of the paper is quantify the differences in the division of the MNEs group tax bases between the individual Member States in current situation - i.e. when applying separate entity approach and situation when CCCTB will be introduced - i.e. applying the allocation formula for sharing the tax base. The results show that Czech Republic could gain in situation when CCCTB would be introduced in all EU members states - the share on the group tax base would increase by 1.22%. A very slight increase was also indicated in the case of Slovak Republic, Slovenia and Spain. On the contrary, the share on the group tax base was decreased in the case of Germany (by 1.36%), Estonia, Hungary and Poland. The results also indicate that there might be connection between the size of the country and the impa
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 14th International Conference on Finance and Banking
ISBN
978-80-7248-939-8
ISSN
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e-ISSN
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Number of pages
14
Pages from-to
282-295
Publisher name
Silesian University
Place of publication
Opava
Event location
Ostrava
Event date
Oct 16, 2013
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
345575000033