Step by Step CCCTB Implementation in EU28: The Impact of the First Stage on the Tax Bases in the Czech Republic and Slovak Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43909661" target="_blank" >RIV/62156489:43110/16:43909661 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.18267/pr.2016.sed.2155.8" target="_blank" >http://dx.doi.org/10.18267/pr.2016.sed.2155.8</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Step by Step CCCTB Implementation in EU28: The Impact of the First Stage on the Tax Bases in the Czech Republic and Slovak Republic

Popis výsledku v původním jazyce

The European Commission decided to re-launch the CCCTB for the consolidation aspect of the CCCTB was the most difficult part for the negotiation. Therefore, the European Commission changed the implementation strategy of the CCCTB. Firstly, by June 2016 the Commission would like to implement a mandatory Common Corporate Tax Base (hereinafter as CCTB) for EU 28 and then as the second stage the CCCTB. The mandatory CCTB would replace the consolidation regime by temporary cross-border loss offset regime. The aim of the paper is to compare the impacts of the first implementation stage of the mandatory CCTB implementation in case of Czech Republic and Slovak Republic - i.e. how the tax bases of both selected countries change after the implementation of the temporary cross-border loss offsetting regime. The results show that in comparison with current situation (when applying separate entity approach) the introduction of temporary possibility for cross-border loss offsetting would have negligible affect for the Czech Republic, but significant effect for the Slovak Republic.

Název v anglickém jazyce

Step by Step CCCTB Implementation in EU28: The Impact of the First Stage on the Tax Bases in the Czech Republic and Slovak Republic

Popis výsledku anglicky

The European Commission decided to re-launch the CCCTB for the consolidation aspect of the CCCTB was the most difficult part for the negotiation. Therefore, the European Commission changed the implementation strategy of the CCCTB. Firstly, by June 2016 the Commission would like to implement a mandatory Common Corporate Tax Base (hereinafter as CCTB) for EU 28 and then as the second stage the CCCTB. The mandatory CCTB would replace the consolidation regime by temporary cross-border loss offset regime. The aim of the paper is to compare the impacts of the first implementation stage of the mandatory CCTB implementation in case of Czech Republic and Slovak Republic - i.e. how the tax bases of both selected countries change after the implementation of the temporary cross-border loss offsetting regime. The results show that in comparison with current situation (when applying separate entity approach) the introduction of temporary possibility for cross-border loss offsetting would have negligible affect for the Czech Republic, but significant effect for the Slovak Republic.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

O - Projekt operacniho programu

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 21th International Conference Theoretical and Practical Aspects of Public Finance 2016

ISBN

978-80-245-2155-8

ISSN

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e-ISSN

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Počet stran výsledku

5

Strana od-do

58-62

Název nakladatele

Oeconomica

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

15. 4. 2016

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000392677500009