Is the Common (Consolidated) Corporate Tax Base a Suitable Solution for SMEs?

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F18%3A43916482" target="_blank" >RIV/62156489:43110/18:43916482 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.1504/IJTGM.2018.095803" target="_blank" >https://doi.org/10.1504/IJTGM.2018.095803</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1504/IJTGM.2018.095803" target="_blank" >10.1504/IJTGM.2018.095803</a>

Result language
angličtina
Original language name
Is the Common (Consolidated) Corporate Tax Base a Suitable Solution for SMEs?
Original language description
The common (consolidated) corporate tax base (C(C)CTB) represents one of the most ambitious projects in the history of corporate taxation in the European Union, which introduced cross-border loss offsetting and the consolidation of profits or losses with apportionment between Member States via an apportionment formula. The implementation of the C(C)CTB system can bring the advantages, such as reduced compliance costs of taxation, unified rules for tax base construction, the establishment of the possibility of cross-border loss offsetting, the elimination of transfer pricing issues and others. With respect to SMEs, we research whether SMEs would prefer to opt for C(C)CTB system, mainly in the context of advantages which are offered by this system. Based on the result of our research we can conclude that SMEs would opt for the CC(C)TB system.
Czech name
—
Czech description
—

Project
<a href="/en/project/GA15-24867S" target="_blank" >GA15-24867S: Small and medium size enterprises in global competition: Development of specific transfer pricing methodology reflecting their specificities</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
International Journal of Trade and Global Markets
ISBN
—
ISSN
1742-7541
e-ISSN
1742-755X
Number of pages
13
Pages from-to
200-212
Publisher name
Inderscience Publishers
Place of publication
Olney
Event location
Hong Kong
Event date
Sep 30, 2017
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
—

Similar results(10)