The Impacts of the CCCTB Introduction on the Distribution of the Group Tax Bases across the EU: The Study for the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F14%3A00235080" target="_blank" >RIV/62156489:43110/14:00235080 - isvavai.cz</a>

Výsledek na webu

<a href="http://icfb.rs.opf.slu.cz/sites/icfb.rs.opf.slu.cz/files/33_nerudova.pdf" target="_blank" >http://icfb.rs.opf.slu.cz/sites/icfb.rs.opf.slu.cz/files/33_nerudova.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

The Impacts of the CCCTB Introduction on the Distribution of the Group Tax Bases across the EU: The Study for the Czech Republic

Popis výsledku v původním jazyce

The introduction of the CCCTB system in the European Union will have the impacts on the redistribution of the group tax bases between the Member States and therefore also on the national budgets. The aim of the paper is quantify the differences in the division of the MNEs group tax bases between the individual Member States in current situation - i.e. when applying separate entity approach and situation when CCCTB will be introduced - i.e. applying the allocation formula for sharing the tax base. The results show that Czech Republic could gain in situation when CCCTB would be introduced in all EU members states - the share on the group tax base would increase by 1.22%. A very slight increase was also indicated in the case of Slovak Republic, Slovenia and Spain. On the contrary, the share on the group tax base was decreased in the case of Germany (by 1.36%), Estonia, Hungary and Poland. The results also indicate that there might be connection between the size of the country and the impa

Název v anglickém jazyce

The Impacts of the CCCTB Introduction on the Distribution of the Group Tax Bases across the EU: The Study for the Czech Republic

Popis výsledku anglicky

The introduction of the CCCTB system in the European Union will have the impacts on the redistribution of the group tax bases between the Member States and therefore also on the national budgets. The aim of the paper is quantify the differences in the division of the MNEs group tax bases between the individual Member States in current situation - i.e. when applying separate entity approach and situation when CCCTB will be introduced - i.e. applying the allocation formula for sharing the tax base. The results show that Czech Republic could gain in situation when CCCTB would be introduced in all EU members states - the share on the group tax base would increase by 1.22%. A very slight increase was also indicated in the case of Slovak Republic, Slovenia and Spain. On the contrary, the share on the group tax base was decreased in the case of Germany (by 1.36%), Estonia, Hungary and Poland. The results also indicate that there might be connection between the size of the country and the impa

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

<a href="/cs/project/GA13-21683S" target="_blank" >GA13-21683S: Kvantifikace dopadů zavedení společného konsolidovaného korporátního základu daně na příjmovou stránku rozpočtu České Republiky</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 14th International Conference on Finance and Banking

ISBN

978-80-7248-939-8

ISSN

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e-ISSN

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Počet stran výsledku

14

Strana od-do

282-295

Název nakladatele

Silesian University

Místo vydání

Opava

Místo konání akce

Ostrava

Datum konání akce

16. 10. 2013

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

345575000033