Methods of consolidation under common consolidated corporate tax base

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F09%3A00152964" target="_blank" >RIV/62156489:43110/09:00152964 - 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

Methods of consolidation under 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 and consolidation 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 possible basis, which could be used by European Commission in drafting the rules. Second part of the paper presents the research of the rules which are used in individual EU member states for group taxation and consolidation. Third part of the paper shows the rules comprised in CCCTB draft directive and discusses mainly the problems connectedwith suggested simplified consolidation methods. All the aspects are analyzed with the use of concrete examples and schemes.

Název v anglickém jazyce

Methods of consolidation under common consolidated corporate tax base

Popis výsledku anglicky

The aim of the paper is to make a comparative analysis of the group taxation regimes and consolidation 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 possible basis, which could be used by European Commission in drafting the rules. Second part of the paper presents the research of the rules which are used in individual EU member states for group taxation and consolidation. Third part of the paper shows the rules comprised in CCCTB draft directive and discusses mainly the problems connectedwith suggested simplified consolidation methods. 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

<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

Journal of international business and economics

ISSN

1544-8037

e-ISSN

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Svazek periodika

9

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

RU - Ruská federace

Počet stran výsledku

9

Strana od-do

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Kód UT WoS článku

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EID výsledku v databázi Scopus

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