Mandatory CCTB Implementation in EU28: The Impact of the First Implementation Stage on the Tax Bases in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43910304" target="_blank" >RIV/62156489:43110/16:43910304 - isvavai.cz</a>
Result on the web
<a href="http://icfb.rs.opf.slu.cz/sites/icfb.rs.opf.slu.cz/files/nerudova_solilova.pdf" target="_blank" >http://icfb.rs.opf.slu.cz/sites/icfb.rs.opf.slu.cz/files/nerudova_solilova.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Mandatory CCTB Implementation in EU28: The Impact of the First Implementation Stage on the Tax Bases in the Czech Republic
Original language description
By June 2016 the Commission would like to implement a mandatory Common Corporate Tax Base (hereinafter as CCTB) for EU 28, with the exemption of small and medium sized enterprises or enterprises with no cross-border activities. During the interim period between mandatory CCTB implementation and full CCCTB implementation, the missing consolidation regime should be replaced by temporary cross-border loss offset regime. The aim of the paper is to 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 in the second implementation stage the temporary cross-border loss offsetting regime would be introduced. The results show, that in comparison with current situation, the introduction of temporary possibility for cross-border loss offsetting for Czech parent companies in case that their EU subsidiary is running loss would result into the decrease of total corporate revenues in the Czech Republic by 0.7843% i.e. by EUR 13 896 ths.
Czech name
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Czech description
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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
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 15th International Conference on Finance and Banking
ISBN
978-80-7510-186-0
ISSN
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e-ISSN
neuvedeno
Number of pages
8
Pages from-to
269-276
Publisher name
Slezská univerzita v Opavě
Place of publication
Opava
Event location
Praha
Event date
Oct 13, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000447679800028

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