Alokační mechanismus v systému CCCTB v Evropské unii

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F08%3A00124570" target="_blank" >RIV/62156489:43110/08:00124570 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The possible sharing mechanism in the system of common consolidated tax base in the EU.

Popis výsledku v původním jazyce

Present situation in the area of corporate income taxation in the European Union decreases the competitiveness of the corporations, for it does not enable to use fully the advantages connected with the internal market. Based on that, the European Commission has decided for twin-track strategy -- to introduce home state taxation in the short term and common consolidated corporate tax base in the long term. In respect to the fact, that the pilot project in the frame of home state taxation system has not started yet, the attention has been turned to the common consolidated corporate tax base. The paper discusses the possible attitudes and methods of consolidated tax base allocation. Based on mentioned arguments the formulary apportionment with factors which generate the taxable income of the group (assets, payroll, turnover, etc.) seems to be the best solution. Factors and their weight should become the subject of further discussion in the European Union.

Název v anglickém jazyce

The possible sharing mechanism in the system of common consolidated tax base in the EU.

Popis výsledku anglicky

Present situation in the area of corporate income taxation in the European Union decreases the competitiveness of the corporations, for it does not enable to use fully the advantages connected with the internal market. Based on that, the European Commission has decided for twin-track strategy -- to introduce home state taxation in the short term and common consolidated corporate tax base in the long term. In respect to the fact, that the pilot project in the frame of home state taxation system has not started yet, the attention has been turned to the common consolidated corporate tax base. The paper discusses the possible attitudes and methods of consolidated tax base allocation. Based on mentioned arguments the formulary apportionment with factors which generate the taxable income of the group (assets, payroll, turnover, etc.) seems to be the best solution. Factors and their weight should become the subject of further discussion in the European Union.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/GA402%2F07%2F0547" target="_blank" >GA402/07/0547: Dopady harmonizace finančního výkaznictví pro malé a střední podniky ve vazbě na konstrukci základu daně z příjmu</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2008

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Ekonomika ir vadyba

ISSN

1822-6515

e-ISSN

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Svazek periodika

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Číslo periodika v rámci svazku

1

Stát vydavatele periodika

LT - Litevská republika

Počet stran výsledku

6

Strana od-do

157-162

Kód UT WoS článku

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EID výsledku v databázi Scopus

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