CCTB and CCCTB Implementation and its Impact on the Tax Bases Allocated in the 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%3A43909716" target="_blank" >RIV/62156489:43110/16:43909716 - isvavai.cz</a>
Result on the web
<a href="http://is.muni.cz/do/econ/sborniky/2016/EFS2016-Proceedings_final_September_19_final.pdf" target="_blank" >http://is.muni.cz/do/econ/sborniky/2016/EFS2016-Proceedings_final_September_19_final.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
CCTB and CCCTB Implementation and its Impact on the Tax Bases Allocated in the Slovak Republic
Original language description
On 17th June 2015 the European Commission has introduced an action plan for fairer taxation of corporates within the EU. Very important part of the action plan represents the re-launching of CCCTB in the EU through two steps. Firstly, only common rules for tax base construction (CCTB) should be introduced with the possibility of cross-border loss-offsetting instead of consolidation regime. Common consolidated corporate tax base should be introduced only in the second step. The paper deals with the impacts of both implementation stages on the tax bases allocated in the Slovak Republic. The research shows that in case of cross-border loss offsetting, Slovak Republic would be facing the decrease of the allocated corporate tax bases by 0.27 %. On the other hand, the implementation of full CCCTB would result into the increase of the corporate tax bases allocated in the Slovak Republic by 3.02 %.
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
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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
European Financial Systems 2016: Proceedings of the 13th International Scientific Conference
ISBN
978-80-210-8308-0
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
481-489
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Brno
Event date
Jun 27, 2016
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000385692200064