CCCTB and specific anti-abuse provisions

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F11%3A00180743" target="_blank" >RIV/62156489:43110/11:00180743 - 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

CCCTB and specific anti-abuse provisions

Popis výsledku v původním jazyce

In the proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) there have been introduced a specific anti-abuse provisions, CFC rules. These rules are aimed at tax evasions and tax avoidance. Generally, CFC rules prevent taxavoidance in a state of a shareholder by denying the deferred taxation of profits generated by its controlled company, which is a resident in a tax preference jurisdiction. Even thought, the CCCTB directive would be aided easier and low-costs cross-border business as well as it would be restricted the harmful tax competition there are questions whether it is advisable to introduce these rules into such system of the CCCTB. The focus of this paper rests on the interaction of the CCCTB directive with CFCrules. The paper deals with economic perspectives of these rules in the context of the proposed CCCTB directive.

Název v anglickém jazyce

CCCTB and specific anti-abuse provisions

Popis výsledku anglicky

In the proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) there have been introduced a specific anti-abuse provisions, CFC rules. These rules are aimed at tax evasions and tax avoidance. Generally, CFC rules prevent taxavoidance in a state of a shareholder by denying the deferred taxation of profits generated by its controlled company, which is a resident in a tax preference jurisdiction. Even thought, the CCCTB directive would be aided easier and low-costs cross-border business as well as it would be restricted the harmful tax competition there are questions whether it is advisable to introduce these rules into such system of the CCCTB. The focus of this paper rests on the interaction of the CCCTB directive with CFCrules. The paper deals with economic perspectives of these rules in the context of the proposed CCCTB directive.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

Z - Vyzkumny zamer (s odkazem do CEZ)

Rok uplatnění

2011

Kód důvěrnosti údajů

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

Název statě ve sborníku

PEFnet 2011: European Scientific Conference of Ph.D. Students

ISBN

978-80-7157-743-0

ISSN

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e-ISSN

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Počet stran výsledku

6

Strana od-do

1-6

Název nakladatele

Mendel University in Brno

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

1. 12. 2011

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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