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Description
| - The key role during the process of creation of rules for common consolidated tax base construction plays the institutional relation between the financial reporting rules and tax rules. The convergence of financial reporting rules and tax rules (or very close connection between them) represents the basic presumption. Only in that case, the remarkable decrease in administrative and compliance costs of taxation, which are arising to the companies due to the existence of great number of adjustments during the tax base construction, can take place. The aim of the paper is to make the comparative analysis in the field of definition and depreciation (amortisation) of assets in EU member states and to compare the results with the suggested rules, which should be used for assets in the system of common consolidated corporate tax base.
- The key role during the process of creation of rules for common consolidated tax base construction plays the institutional relation between the financial reporting rules and tax rules. The convergence of financial reporting rules and tax rules (or very close connection between them) represents the basic presumption. Only in that case, the remarkable decrease in administrative and compliance costs of taxation, which are arising to the companies due to the existence of great number of adjustments during the tax base construction, can take place. The aim of the paper is to make the comparative analysis in the field of definition and depreciation (amortisation) of assets in EU member states and to compare the results with the suggested rules, which should be used for assets in the system of common consolidated corporate tax base. (en)
- Klíčovou roli v procesu tvorby pravidel CCCTB hraje institucionální vztah mezi pravidly finančního výkaznictví a daňovými pravidly. Konvergence mezi pravidly finančního výkaznictví a daňovými pravidly (nebo velmi úzké spojení mezi nemim) představuje základní předpoklad. POuze v tomto případě může dojít k významnému snížení administrativních a vyvolaných nákladů zdanění, které společnostem vznikají z důvodu existence velkého počtu úprav při identifikaci základu daně. Cílem studie je komparativní analýza na poli definice a odpisování aktiv v členských státech EU a srovnání výsledků s pravidly, navrhovanými Evropskou komisí pro systém CCCTB. (cs)
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Title
| - The Analysis of Depreciation Rules in the System of Common Consolidated Corporate Tax Base
- Analýza pravidel odpisování v systému společného konsolidovaného základu daně společností (cs)
- The Analysis of Depreciation Rules in the System of Common Consolidated Corporate Tax Base (en)
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skos:prefLabel
| - The Analysis of Depreciation Rules in the System of Common Consolidated Corporate Tax Base
- Analýza pravidel odpisování v systému společného konsolidovaného základu daně společností (cs)
- The Analysis of Depreciation Rules in the System of Common Consolidated Corporate Tax Base (en)
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skos:notation
| - RIV/62156489:43110/08:00124893!RIV09-GA0-43110___
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http://linked.open...avai/riv/aktivita
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http://linked.open...avai/riv/aktivity
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http://linked.open...iv/cisloPeriodika
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http://linked.open...vai/riv/dodaniDat
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http://linked.open...aciTvurceVysledku
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http://linked.open.../riv/druhVysledku
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http://linked.open...iv/duvernostUdaju
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http://linked.open...titaPredkladatele
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http://linked.open...dnocenehoVysledku
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http://linked.open...ai/riv/idVysledku
| - RIV/62156489:43110/08:00124893
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - depreciation; asset; ccctb (en)
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http://linked.open.../riv/klicoveSlovo
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http://linked.open...odStatuVydavatele
| - US - Spojené státy americké
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http://linked.open...ontrolniKodProRIV
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http://linked.open...i/riv/nazevZdroje
| - IABE-2008 Stockholm - Proceedings
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http://linked.open...in/vavai/riv/obor
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http://linked.open...ichTvurcuVysledku
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http://linked.open...cetTvurcuVysledku
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http://linked.open...vavai/riv/projekt
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http://linked.open...UplatneniVysledku
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http://linked.open...v/svazekPeriodika
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http://linked.open...iv/tvurceVysledku
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issn
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number of pages
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http://localhost/t...ganizacniJednotka
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