Consolidation and Changes in the Level of Ownership in 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%3A00142717" target="_blank" >RIV/62156489:43110/09:00142717 - 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

Consolidation and Changes in the Level of Ownership in the System of Common Consolidated Corporate Tax Base

Popis výsledku v původním jazyce

At present, the introduction of the system of common consolidated corporate tax base represents one of the main priorities of the European Commission. The aim of the system is to remove or decrease compliance costs of taxation, to increase cross-border trade and to increase the competitiveness of the European companies on global markets. Companies are not able to fully use the advantages connected with the Internal Market, for they are still facing 27 different tax jurisdictions. The introduction of common consolidated corporate tax base (as the optional system in the European Union) should help to solve the problems. The aim of the paper is to analyze the rules which were suggested under common consolidated corporate tax base system in the area of consolidation and changes in the level of ownership, to discuss the regulation suggested in that area by European Commission in the draft of the directive. At the end, there are also suggested solutions to questionable regulations.

Název v anglickém jazyce

Consolidation and Changes in the Level of Ownership in the System of Common Consolidated Corporate Tax Base

Popis výsledku anglicky

At present, the introduction of the system of common consolidated corporate tax base represents one of the main priorities of the European Commission. The aim of the system is to remove or decrease compliance costs of taxation, to increase cross-border trade and to increase the competitiveness of the European companies on global markets. Companies are not able to fully use the advantages connected with the Internal Market, for they are still facing 27 different tax jurisdictions. The introduction of common consolidated corporate tax base (as the optional system in the European Union) should help to solve the problems. The aim of the paper is to analyze the rules which were suggested under common consolidated corporate tax base system in the area of consolidation and changes in the level of ownership, to discuss the regulation suggested in that area by European Commission in the draft of the directive. At the end, there are also suggested solutions to questionable regulations.

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

2009

Kód důvěrnosti údajů

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

Název periodika

The Business Review

ISSN

1553-5827

e-ISSN

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Svazek periodika

12

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

US - Spojené státy americké

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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