About: The Influence of Direct Tax Harmonization on the Internal Market

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An Entity of Type : http://linked.opendata.cz/ontology/domain/vavai/Vysledek, within Data Space : linked.opendata.cz associated with source document(s)

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	The aim of the paper is to inform about the development in the area of direct tax harmonization in the European Union and its influence on the business activities on the Internal Market. The paper deals not only with the development of the harmonization, but it also deals with the harmonization directives implemented in this area. It presents the obstacles which are arising to the business acting on the Internal Market due to the existence of 25 different systems of corporate income taxation and different accounting systems used within the European Union. The new unified legal forms of running business on the Internal Market which should help companies to fully use the advantages connected with the Internal Market are presented as well. The paper suggests the possible methods of corporate taxation harmonization and discusses its suitability for different types of business. It is emphasised in the paper that the practical implementation of models can be extremely complicated in respect to the unwilling The aim of the paper is to inform about the development in the area of direct tax harmonization in the European Union and its influence on the business activities on the Internal Market. The paper deals not only with the development of the harmonization, but it also deals with the harmonization directives implemented in this area. It presents the obstacles which are arising to the business acting on the Internal Market due to the existence of 25 different systems of corporate income taxation and different accounting systems used within the European Union. The new unified legal forms of running business on the Internal Market which should help companies to fully use the advantages connected with the Internal Market are presented as well. The paper suggests the possible methods of corporate taxation harmonization and discusses its suitability for different types of business. It is emphasised in the paper that the practical implementation of models can be extremely complicated in respect to the unwilling (en)
Title	The Influence of Direct Tax Harmonization on the Internal Market The Influence of Direct Tax Harmonization on the Internal Market (en)
skos:prefLabel	The Influence of Direct Tax Harmonization on the Internal Market The Influence of Direct Tax Harmonization on the Internal Market (en)
skos:notation	RIV/62156489:43110/06:00095799!RIV10-MSM-43110___
http://linked.open...avai/riv/aktivita	Z
http://linked.open...avai/riv/aktivity	Z(MSM6215648904)
http://linked.open...vai/riv/dodaniDat	2010
http://linked.open...aciTvurceVysledku	Nerudová, Danuše
http://linked.open.../riv/druhVysledku	D - Článek ve sborníku
http://linked.open...iv/duvernostUdaju	S - Úplné a pravdivé údaje nepodléhající ochraně podle zvláštních právních předpisů
http://linked.open...titaPredkladatele	Mendelova univerzita v Brně / Provozně ekonomická fakulta
http://linked.open...dnocenehoVysledku	479372
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/06:00095799
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	internal market; direct taxation; european union; harmonization (en)
http://linked.open.../riv/klicoveSlovo	harmonization european union internal market direct taxation
http://linked.open...ontrolniKodProRIV	[FEA04D619F4C]
http://linked.open...v/mistoKonaniAkce	Brno
http://linked.open...i/riv/mistoVydani	Brno
http://linked.open...i/riv/nazevZdroje	BICABR 2006
http://linked.open...in/vavai/riv/obor	AH
http://linked.open...ichTvurcuVysledku	1 (xsd:int)
http://linked.open...cetTvurcuVysledku	1 (xsd:int)
http://linked.open...UplatneniVysledku	2006
http://linked.open...iv/tvurceVysledku	Nerudová, Danuše
http://linked.open...vavai/riv/typAkce	CST - Celostátní
http://linked.open.../riv/zahajeniAkce	2006-01-01 (xsd:date)
http://linked.open...n/vavai/riv/zamer	The Czech Economy in the Process of Integration and Globalisation, and the Development of Agricultural Sector and the Sector of Services under the New Conditions of the Integrated European Market
number of pages	11 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Mendelova zemědělská a lesnická univerzita v Brně. Provozně ekonomická fakulta
https://schema.org/isbn	80-7157-985-8
http://localhost/t...ganizacniJednotka	43110

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