Mandatory CCTB Implementation in EU28: The Impact of the First Implementation Stage on the Tax Bases in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F16%3A43910304" target="_blank" >RIV/62156489:43110/16:43910304 - isvavai.cz</a>

Výsledek na webu

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

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Mandatory CCTB Implementation in EU28: The Impact of the First Implementation Stage on the Tax Bases in the Czech Republic

Popis výsledku v původním jazyce

By June 2016 the Commission would like to implement a mandatory Common Corporate Tax Base (hereinafter as CCTB) for EU 28, with the exemption of small and medium sized enterprises or enterprises with no cross-border activities. During the interim period between mandatory CCTB implementation and full CCCTB implementation, the missing consolidation regime should be replaced by temporary cross-border loss offset regime. The aim of the paper is to 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 in the second implementation stage the temporary cross-border loss offsetting regime would be introduced. The results show, that in comparison with current situation, the introduction of temporary possibility for cross-border loss offsetting for Czech parent companies in case that their EU subsidiary is running loss would result into the decrease of total corporate revenues in the Czech Republic by 0.7843% i.e. by EUR 13 896 ths.

Název v anglickém jazyce

Mandatory CCTB Implementation in EU28: The Impact of the First Implementation Stage on the Tax Bases in the Czech Republic

Popis výsledku anglicky

By June 2016 the Commission would like to implement a mandatory Common Corporate Tax Base (hereinafter as CCTB) for EU 28, with the exemption of small and medium sized enterprises or enterprises with no cross-border activities. During the interim period between mandatory CCTB implementation and full CCCTB implementation, the missing consolidation regime should be replaced by temporary cross-border loss offset regime. The aim of the paper is to 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 in the second implementation stage the temporary cross-border loss offsetting regime would be introduced. The results show, that in comparison with current situation, the introduction of temporary possibility for cross-border loss offsetting for Czech parent companies in case that their EU subsidiary is running loss would result into the decrease of total corporate revenues in the Czech Republic by 0.7843% i.e. by EUR 13 896 ths.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50206 - Finance

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

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 15th International Conference on Finance and Banking

ISBN

978-80-7510-186-0

ISSN

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e-ISSN

neuvedeno

Počet stran výsledku

8

Strana od-do

269-276

Název nakladatele

Slezská univerzita v Opavě

Místo vydání

Opava

Místo konání akce

Praha

Datum konání akce

13. 10. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000447679800028