Group taxation under the system of Common Consolidated Corporate Tax Base

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F09%3A00142715" target="_blank" >RIV/62156489:43110/09:00142715 - 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 under the system of Common Consolidated Corporate Tax Base

Popis výsledku v původním jazyce

The aim of the paper is to make a comparative analysis of the group taxation regimes, consolidation rules and loss-compensation rules in EU Member States and to discuss the regulation suggested in that area by European Commission in Common Consolidated Corporate Tax Base (hereinafter as CCCTB) draft directive. At the end, there should be also suggested solutions to questionable regulations. Theoretical background of the paper presents the reasons of the efforts of the European Commission to harmonize the area of corporate taxation. Second part of the paper presents the research of the rules which are used in individual EU member states for group taxation, consolidation and transfer of losses. Third part of the paper shows the rules comprised in CCCTB draft directive and discusses mainly the problems connected with setting of dual thresholds and rules for entering and leaving the group. All the aspects are analyzed with the use of concrete examples and schemes.

Název v anglickém jazyce

Group taxation under the system of Common Consolidated Corporate Tax Base

Popis výsledku anglicky

The aim of the paper is to make a comparative analysis of the group taxation regimes, consolidation rules and loss-compensation rules in EU Member States and to discuss the regulation suggested in that area by European Commission in Common Consolidated Corporate Tax Base (hereinafter as CCCTB) draft directive. At the end, there should be also suggested solutions to questionable regulations. Theoretical background of the paper presents the reasons of the efforts of the European Commission to harmonize the area of corporate taxation. Second part of the paper presents the research of the rules which are used in individual EU member states for group taxation, consolidation and transfer of losses. Third part of the paper shows the rules comprised in CCCTB draft directive and discusses mainly the problems connected with setting of dual thresholds and rules for entering and leaving the group. All the aspects are analyzed with the use of concrete examples and schemes.

Druh

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

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

2009

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

8

Strana od-do

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Kód UT WoS článku

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EID výsledku v databázi Scopus

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