About: Consolidation and Changes in the Level of Ownership in the System of Common Consolidated Corporate Tax Base

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About: Consolidation and Changes in the Level of Ownership in the System of Common Consolidated Corporate Tax Base 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	At present, the introduction of the system of common consolidated corporate tax base represents one of the main priorities of the European Commission. The aim of the system is to remove or decrease compliance costs of taxation, to increase cross-border trade and to increase the competitiveness of the European companies on global markets. Companies are not able to fully use the advantages connected with the Internal Market, for they are still facing 27 different tax jurisdictions. The introduction of common consolidated corporate tax base (as the optional system in the European Union) should help to solve the problems. The aim of the paper is to analyze the rules which were suggested under common consolidated corporate tax base system in the area of consolidation and changes in the level of ownership, to discuss the regulation suggested in that area by European Commission in the draft of the directive. At the end, there are also suggested solutions to questionable regulations. At present, the introduction of the system of common consolidated corporate tax base represents one of the main priorities of the European Commission. The aim of the system is to remove or decrease compliance costs of taxation, to increase cross-border trade and to increase the competitiveness of the European companies on global markets. Companies are not able to fully use the advantages connected with the Internal Market, for they are still facing 27 different tax jurisdictions. The introduction of common consolidated corporate tax base (as the optional system in the European Union) should help to solve the problems. The aim of the paper is to analyze the rules which were suggested under common consolidated corporate tax base system in the area of consolidation and changes in the level of ownership, to discuss the regulation suggested in that area by European Commission in the draft of the directive. At the end, there are also suggested solutions to questionable regulations. (en)
Title	Consolidation and Changes in the Level of Ownership in the System of Common Consolidated Corporate Tax Base Consolidation and Changes in the Level of Ownership in the System of Common Consolidated Corporate Tax Base (en)
skos:prefLabel	Consolidation and Changes in the Level of Ownership in the System of Common Consolidated Corporate Tax Base Consolidation and Changes in the Level of Ownership in the System of Common Consolidated Corporate Tax Base (en)
skos:notation	RIV/62156489:43110/09:00142717!RIV10-GA0-43110___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA402/07/0547)
http://linked.open...iv/cisloPeriodika	2
http://linked.open...vai/riv/dodaniDat	2010
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	308115
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/09:00142717
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	CCCTB; konsolidation (en)
http://linked.open.../riv/klicoveSlovo	CCCTB konsolidation
http://linked.open...odStatuVydavatele	US - Spojené státy americké
http://linked.open...ontrolniKodProRIV	[B2354F03027A]
http://linked.open...i/riv/nazevZdroje	The Business Review
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	2009
http://linked.open...v/svazekPeriodika	12
http://linked.open...iv/tvurceVysledku	Nerudová, Danuše
issn	1553-5827
number of pages	8 (xsd:int)
http://localhost/t...ganizacniJednotka	43110

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