The impact of the CCCTB introduction on the distribution of the group tax bases across the EU: the study for the Czech republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43888121" target="_blank" >RIV/62156489:43110/15:43888121 - isvavai.cz</a>
Result on the web
<a href="http://www.vse.cz/polek/download.php?jnl=pep&pdf=514.pdf" target="_blank" >http://www.vse.cz/polek/download.php?jnl=pep&pdf=514.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.18267/j.pep.514" target="_blank" >10.18267/j.pep.514</a>

Result language
angličtina
Original language name
The impact 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 impact 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 to quantify the diff erences in thedivision 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. Theresults show that the Czech Republic could gain in situation when CCCTB would be introduced in all EU Members States - the share in the group tax base would increase by 1.22%. A very slight increase was also indicated in the case of the Slovak Republic,Slovenia and Spain. On the contrary, the share in 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 a
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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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)

Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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