The Impact of the Introduction of a CCCTB in the EU
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F19%3A43915761" target="_blank" >RIV/62156489:43110/19:43915761 - isvavai.cz</a>
Result on the web
<a href="https://doi.org/10.1007/s10272-019-0815-2" target="_blank" >https://doi.org/10.1007/s10272-019-0815-2</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1007/s10272-019-0815-2" target="_blank" >10.1007/s10272-019-0815-2</a>
Alternative languages
Result language
angličtina
Original language name
The Impact of the Introduction of a CCCTB in the EU
Original language description
Base erosion and profit shifting, which the majority of Member States are currently confronting, have particularly led the European Commission to reconsider the proposal and to relaunch the project known as the Common Consolidated Corporate Tax Base (CCCTB). The European Commission has published an action plan for fair and efficient corporate tax systems in the European Union in which the CCCTB is understood as a tool to fight tax evasion and tax fraud.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50206 - Finance
Result continuities
Project
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Continuities
O - Projekt operacniho programu
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Intereconomics
ISSN
0020-5346
e-ISSN
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Volume of the periodical
54
Issue of the periodical within the volume
3
Country of publishing house
DE - GERMANY
Number of pages
6
Pages from-to
160-165
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85066463610