Skupinové zdanění v EU a v systému CCCTB

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F08%3A00131334" target="_blank" >RIV/62156489:43110/08:00131334 - 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

Group Taxation in the EU and under CCCTB system

Popis výsledku v původním jazyce

CCCTB system belongs to the main priorities of the European Commission in the long-term period. Its aim is to decrease compliance costs of taxation, to promote cross-border activities and to increase the competitiveness. At present, the companies are facing 27 different taxation systems, and due to that they are not able to fully use the advantages connected with the Internal Market. The introduction of CCCTB should solve that problem. The aim of the paper is to make a comparative analysis of the grouptaxation regime, consolidation rules and loss-compensation rules in EU Member States and to discuss the regulation suggested in that area by European Commission in CCCTB draft directive. At the end, there are also suggested solutions to questionable regulations.

Název v anglickém jazyce

Group Taxation in the EU and under CCCTB system

Popis výsledku anglicky

CCCTB system belongs to the main priorities of the European Commission in the long-term period. Its aim is to decrease compliance costs of taxation, to promote cross-border activities and to increase the competitiveness. At present, the companies are facing 27 different taxation systems, and due to that they are not able to fully use the advantages connected with the Internal Market. The introduction of CCCTB should solve that problem. The aim of the paper is to make a comparative analysis of the grouptaxation regime, consolidation rules and loss-compensation rules in EU Member States and to discuss the regulation suggested in that area by European Commission in CCCTB draft directive. At the end, there are also suggested solutions to questionable regulations.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2008

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the IASK International Conference GLOBAL MANAGEMENT 2008

ISBN

978-989-95806-1-9

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

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Název nakladatele

IASK

Místo vydání

Porto

Místo konání akce

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Datum konání akce

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Typ akce podle státní příslušnosti

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Kód UT WoS článku

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