About: Group Taxation in the EU and under CCCTB system

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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)

Attributes	Values
rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
Description	Systém CCCTB představuje v současné době hlavní prioritu Evropské komise. Jejím cílem je snížení vyvolaných nákladů zdanění, podpora přeshraničních aktivit a zvýšení konkurenceschopnosti. V současné době se společnosti setkávají s 27 odlišnými systémy zdanění, díky nimž nejsou schopny plně využívat výhod spojených s jednotným trhem. Zavedení systému CCCTB by mělo pomoci tento problém vyřešit. Cílem článku je provést komapartivní analýzu režimů skupinového zdanění v Evropě, konsolidačních pravidel a možnosti kompenzace ztrát a diskutovat navrhovanou úpravu v oblasti v systému CCCTB. Závěrem jsou nabízena i alternativní řešení. (cs) CCCTB system belongs to the main priorities of the European Commission in the long-term period. Its aim is to decrease compliance costs of taxation, to promote cross-border activities and to increase the competitiveness. At present, the companies are facing 27 different taxation systems, and due to that they are not able to fully use the advantages connected with the Internal Market. The introduction of CCCTB should solve that problem. The aim of the paper is to make a comparative analysis of the group taxation regime, consolidation rules and loss-compensation rules in EU Member States and to discuss the regulation suggested in that area by European Commission in CCCTB draft directive. At the end, there are also suggested solutions to questionable regulations. CCCTB system belongs to the main priorities of the European Commission in the long-term period. Its aim is to decrease compliance costs of taxation, to promote cross-border activities and to increase the competitiveness. At present, the companies are facing 27 different taxation systems, and due to that they are not able to fully use the advantages connected with the Internal Market. The introduction of CCCTB should solve that problem. The aim of the paper is to make a comparative analysis of the group taxation regime, consolidation rules and loss-compensation rules in EU Member States and to discuss the regulation suggested in that area by European Commission in CCCTB draft directive. At the end, there are also suggested solutions to questionable regulations. (en)
Title	Group Taxation in the EU and under CCCTB system Group Taxation in the EU and under CCCTB system (en) Skupinové zdanění v EU a v systému CCCTB (cs)
skos:prefLabel	Group Taxation in the EU and under CCCTB system Group Taxation in the EU and under CCCTB system (en) Skupinové zdanění v EU a v systému CCCTB (cs)
skos:notation	RIV/62156489:43110/08:00131334!RIV09-MSM-43110___
http://linked.open...avai/riv/aktivita	Z
http://linked.open...avai/riv/aktivity	Z(MSM6215648904)
http://linked.open...vai/riv/dodaniDat	2009
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	369664
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/08:00131334
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	ccctb; corporate taxation; consolidation (en)
http://linked.open.../riv/klicoveSlovo	consolidation ccctb corporate taxation
http://linked.open...ontrolniKodProRIV	[304FF8E7957C]
http://linked.open...i/riv/mistoVydani	Porto
http://linked.open...i/riv/nazevZdroje	Proceedings of the IASK International Conference GLOBAL MANAGEMENT 2008
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	2008
http://linked.open...iv/tvurceVysledku	Nerudová, Danuše
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	10 (xsd:int)
http://purl.org/ne...btex#hasPublisher	IASK
https://schema.org/isbn	978-989-95806-1-9
http://localhost/t...ganizacniJednotka	43110

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