Is the Common (Consolidated) Corporate Tax Base a Suitable Solution for SMEs?

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43110%2F18%3A43916482" target="_blank" >RIV/62156489:43110/18:43916482 - isvavai.cz</a>

Výsledek na webu

<a href="https://doi.org/10.1504/IJTGM.2018.095803" target="_blank" >https://doi.org/10.1504/IJTGM.2018.095803</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1504/IJTGM.2018.095803" target="_blank" >10.1504/IJTGM.2018.095803</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Is the Common (Consolidated) Corporate Tax Base a Suitable Solution for SMEs?

Popis výsledku v původním jazyce

The common (consolidated) corporate tax base (C(C)CTB) represents one of the most ambitious projects in the history of corporate taxation in the European Union, which introduced cross-border loss offsetting and the consolidation of profits or losses with apportionment between Member States via an apportionment formula. The implementation of the C(C)CTB system can bring the advantages, such as reduced compliance costs of taxation, unified rules for tax base construction, the establishment of the possibility of cross-border loss offsetting, the elimination of transfer pricing issues and others. With respect to SMEs, we research whether SMEs would prefer to opt for C(C)CTB system, mainly in the context of advantages which are offered by this system. Based on the result of our research we can conclude that SMEs would opt for the CC(C)TB system.

Název v anglickém jazyce

Is the Common (Consolidated) Corporate Tax Base a Suitable Solution for SMEs?

Popis výsledku anglicky

The common (consolidated) corporate tax base (C(C)CTB) represents one of the most ambitious projects in the history of corporate taxation in the European Union, which introduced cross-border loss offsetting and the consolidation of profits or losses with apportionment between Member States via an apportionment formula. The implementation of the C(C)CTB system can bring the advantages, such as reduced compliance costs of taxation, unified rules for tax base construction, the establishment of the possibility of cross-border loss offsetting, the elimination of transfer pricing issues and others. With respect to SMEs, we research whether SMEs would prefer to opt for C(C)CTB system, mainly in the context of advantages which are offered by this system. Based on the result of our research we can conclude that SMEs would opt for the CC(C)TB system.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

<a href="/cs/project/GA15-24867S" target="_blank" >GA15-24867S: Malé a střední podniky v globální konkurenci: Vývoj specifické metodiky převodních cen odrážející jejich specifičnost</a><br>

Návaznosti

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

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název statě ve sborníku

International Journal of Trade and Global Markets

ISBN

—

ISSN

1742-7541

e-ISSN

1742-755X

Počet stran výsledku

13

Strana od-do

200-212

Název nakladatele

Inderscience Publishers

Místo vydání

Olney

Místo konání akce

Hong Kong

Datum konání akce

30. 9. 2017

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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