Step by Step CCCTB Implementation in EU28: The Impact of the First Stage on the Tax Bases in the Czech Republic and Slovak Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43909661" target="_blank" >RIV/62156489:43110/16:43909661 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.18267/pr.2016.sed.2155.8" target="_blank" >http://dx.doi.org/10.18267/pr.2016.sed.2155.8</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Step by Step CCCTB Implementation in EU28: The Impact of the First Stage on the Tax Bases in the Czech Republic and Slovak Republic
Original language description
The European Commission decided to re-launch the CCCTB for the consolidation aspect of the CCCTB was the most difficult part for the negotiation. Therefore, the European Commission changed the implementation strategy of the CCCTB. Firstly, by June 2016 the Commission would like to implement a mandatory Common Corporate Tax Base (hereinafter as CCTB) for EU 28 and then as the second stage the CCCTB. The mandatory CCTB would replace the consolidation regime by temporary cross-border loss offset regime. The aim of the paper is to compare the impacts of the first implementation stage of the mandatory CCTB implementation in case of Czech Republic and Slovak Republic - i.e. how the tax bases of both selected countries change after the implementation of the temporary cross-border loss offsetting regime. The results show that in comparison with current situation (when applying separate entity approach) the introduction of temporary possibility for cross-border loss offsetting would have negligible affect for the Czech Republic, but significant effect for the Slovak Republic.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
O - Projekt operacniho programu
Others
Publication year
2016
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 21th International Conference Theoretical and Practical Aspects of Public Finance 2016
ISBN
978-80-245-2155-8
ISSN
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e-ISSN
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Number of pages
5
Pages from-to
58-62
Publisher name
Oeconomica
Place of publication
Praha
Event location
Praha
Event date
Apr 15, 2016
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000392677500009