The Tax Base Sharing in the CCCTB System

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43909046" target="_blank" >RIV/62156489:43110/15:43909046 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—

Result language
angličtina
Original language name
The Tax Base Sharing in the CCCTB System
Original language description
The Common Consolidated Corporate Tax Base constitutes the long term tar-get of the European Commission with the ambitious objective to harmonize the rules for the determination of the tax base of companies operating in the European Union. The relaunch of the debate on the Common Consolidated Corporate Tax Base (hereinafter CCCTB) on 17 June 2015 provides the evi-dence that the European Commission still believes in its implementation in the near future. The implementation of the CCCTB system into national tax systems will have an impact on the tax administration, moreover the systems will affect the national tax revenues. The paper deals with the evidence on the distribution of the consolidated tax base of group companies with any link to the Czech Republic. Only qualified group companies with all available re-quired values for the sharing out of the consolidated tax base are employed in the paper. The possible changes in the distribution of the tax base in the CC-CTB system are compar
Czech name
—
Czech description
—

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

Similar results(10)