The Tax Base Sharing in the CCCTB System
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F15%3A43909046" target="_blank" >RIV/62156489:43110/15:43909046 - isvavai.cz</a>
Výsledek na webu
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DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
The Tax Base Sharing in the CCCTB System
Popis výsledku v původním jazyce
The Common Consolidated Corporate Tax Base constitutes the long term tar-get of the European Commission with the ambitious objective to harmonize the rules for the determination of the tax base of companies operating in the European Union. The relaunch of the debate on the Common Consolidated Corporate Tax Base (hereinafter CCCTB) on 17 June 2015 provides the evi-dence that the European Commission still believes in its implementation in the near future. The implementation of the CCCTB system into national tax systems will have an impact on the tax administration, moreover the systems will affect the national tax revenues. The paper deals with the evidence on the distribution of the consolidated tax base of group companies with any link to the Czech Republic. Only qualified group companies with all available re-quired values for the sharing out of the consolidated tax base are employed in the paper. The possible changes in the distribution of the tax base in the CC-CTB system are compar
Název v anglickém jazyce
The Tax Base Sharing in the CCCTB System
Popis výsledku anglicky
The Common Consolidated Corporate Tax Base constitutes the long term tar-get of the European Commission with the ambitious objective to harmonize the rules for the determination of the tax base of companies operating in the European Union. The relaunch of the debate on the Common Consolidated Corporate Tax Base (hereinafter CCCTB) on 17 June 2015 provides the evi-dence that the European Commission still believes in its implementation in the near future. The implementation of the CCCTB system into national tax systems will have an impact on the tax administration, moreover the systems will affect the national tax revenues. The paper deals with the evidence on the distribution of the consolidated tax base of group companies with any link to the Czech Republic. Only qualified group companies with all available re-quired values for the sharing out of the consolidated tax base are employed in the paper. The possible changes in the distribution of the tax base in the CC-CTB system are compar
Klasifikace
Druh
O - Ostatní výsledky
CEP obor
AH - Ekonomie
OECD FORD obor
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Návaznosti výsledku
Projekt
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Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2015
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů