About: The possible sharing mechanism in the system of common consolidated tax base in the EU.

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About: The possible sharing mechanism in the system of common consolidated tax base in the EU. Goto Sponge NotDistinct Permalink

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	Present situation in the area of corporate income taxation in the European Union decreases the competitiveness of the corporations, for it does not enable to use fully the advantages connected with the internal market. Based on that, the European Commission has decided for twin-track strategy -- to introduce home state taxation in the short term and common consolidated corporate tax base in the long term. In respect to the fact, that the pilot project in the frame of home state taxation system has not started yet, the attention has been turned to the common consolidated corporate tax base. The paper discusses the possible attitudes and methods of consolidated tax base allocation. Based on mentioned arguments the formulary apportionment with factors which generate the taxable income of the group (assets, payroll, turnover, etc.) seems to be the best solution. Factors and their weight should become the subject of further discussion in the European Union. Present situation in the area of corporate income taxation in the European Union decreases the competitiveness of the corporations, for it does not enable to use fully the advantages connected with the internal market. Based on that, the European Commission has decided for twin-track strategy -- to introduce home state taxation in the short term and common consolidated corporate tax base in the long term. In respect to the fact, that the pilot project in the frame of home state taxation system has not started yet, the attention has been turned to the common consolidated corporate tax base. The paper discusses the possible attitudes and methods of consolidated tax base allocation. Based on mentioned arguments the formulary apportionment with factors which generate the taxable income of the group (assets, payroll, turnover, etc.) seems to be the best solution. Factors and their weight should become the subject of further discussion in the European Union. (en) článek se zabývá možnými variantami alokačních mechanismů v rámci CCCTB. Diskutuje alokační mechanismy založené na makro ukazatelích i mikroukazatelích. V komparační analýze článek navrhuje, že nejlepším mechanismem pro rozdělování konsolidovaného základu daně mezi jednotlivé členské státy by byla alokační formule. (cs)
Title	The possible sharing mechanism in the system of common consolidated tax base in the EU. The possible sharing mechanism in the system of common consolidated tax base in the EU. (en) Alokační mechanismus v systému CCCTB v Evropské unii (cs)
skos:prefLabel	The possible sharing mechanism in the system of common consolidated tax base in the EU. The possible sharing mechanism in the system of common consolidated tax base in the EU. (en) Alokační mechanismus v systému CCCTB v Evropské unii (cs)
skos:notation	RIV/62156489:43110/08:00124570!RIV08-GA0-43110___
http://linked.open.../vavai/riv/strany	157;162
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA402/07/0547)
http://linked.open...iv/cisloPeriodika	1
http://linked.open...vai/riv/dodaniDat	2008
http://linked.open...aciTvurceVysledku	Nerudová, Danuše
http://linked.open.../riv/druhVysledku	J - Článek v odborném periodiku
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	387902
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/08:00124570
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	CCCTB; value added approach; formulary apportionment approach (en)
http://linked.open.../riv/klicoveSlovo	CCCTB formulary apportionment approach value added approach
http://linked.open...odStatuVydavatele	LT - Litevská republika
http://linked.open...ontrolniKodProRIV	[C82C74B7E006]
http://linked.open...i/riv/nazevZdroje	Ekonomika ir vadyba
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...vavai/riv/projekt	The Impact of Financial Reporting Harmonization for Small and Medium-sized Enterprises in Relation to the Income Tax Base Construction
http://linked.open...UplatneniVysledku	2008
http://linked.open...iv/tvurceVysledku	Nerudová, Danuše
issn	1822-6515
number of pages	6 (xsd:int)
http://localhost/t...ganizacniJednotka	43110

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