About: The Impacts of the CCCTB Introduction on the Distribution of the Group Tax Bases across the EU: The Study for the Czech Republic

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rdf:type	skos:Concept http://linked.opendata.cz/ontology/domain/vavai/Vysledek
rdfs:seeAlso	http://icfb.rs.opf.slu.cz/sites/icfb.rs.opf.slu.cz/files/33_nerudova.pdf
Description	The introduction of the CCCTB system in the European Union will have the impacts on the redistribution of the group tax bases between the Member States and therefore also on the national budgets. The aim of the paper is quantify the differences in the division of the MNEs group tax bases between the individual Member States in current situation - i.e. when applying separate entity approach and situation when CCCTB will be introduced - i.e. applying the allocation formula for sharing the tax base. The results show that Czech Republic could gain in situation when CCCTB would be introduced in all EU members states - the share on the group tax base would increase by 1.22%. A very slight increase was also indicated in the case of Slovak Republic, Slovenia and Spain. On the contrary, the share on the group tax base was decreased in the case of Germany (by 1.36%), Estonia, Hungary and Poland. The results also indicate that there might be connection between the size of the country and the impact on the share of the tax base. The introduction of the CCCTB system in the European Union will have the impacts on the redistribution of the group tax bases between the Member States and therefore also on the national budgets. The aim of the paper is quantify the differences in the division of the MNEs group tax bases between the individual Member States in current situation - i.e. when applying separate entity approach and situation when CCCTB will be introduced - i.e. applying the allocation formula for sharing the tax base. The results show that Czech Republic could gain in situation when CCCTB would be introduced in all EU members states - the share on the group tax base would increase by 1.22%. A very slight increase was also indicated in the case of Slovak Republic, Slovenia and Spain. On the contrary, the share on the group tax base was decreased in the case of Germany (by 1.36%), Estonia, Hungary and Poland. The results also indicate that there might be connection between the size of the country and the impact on the share of the tax base. (en)
Title	The Impacts of the CCCTB Introduction on the Distribution of the Group Tax Bases across the EU: The Study for the Czech Republic The Impacts of the CCCTB Introduction on the Distribution of the Group Tax Bases across the EU: The Study for the Czech Republic (en)
skos:prefLabel	The Impacts of the CCCTB Introduction on the Distribution of the Group Tax Bases across the EU: The Study for the Czech Republic The Impacts of the CCCTB Introduction on the Distribution of the Group Tax Bases across the EU: The Study for the Czech Republic (en)
skos:notation	RIV/62156489:43110/14:00235080!RIV15-GA0-43110___
http://linked.open...avai/riv/aktivita	P
http://linked.open...avai/riv/aktivity	P(GA13-21683S)
http://linked.open...vai/riv/dodaniDat	2015
http://linked.open...aciTvurceVysledku	Nerudová, Danuše Solilová, Veronika
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	20794
http://linked.open...ai/riv/idVysledku	RIV/62156489:43110/14:00235080
http://linked.open...riv/jazykVysledku	eng - angličtina
http://linked.open.../riv/klicovaSlova	CCCTB; sharing mechanism; group; tax base; Czech republic (en)
http://linked.open.../riv/klicoveSlovo	Czech republic tax base group CCCTB sharing mechanism
http://linked.open...ontrolniKodProRIV	[8275A0EE3838]
http://linked.open...v/mistoKonaniAkce	Ostrava
http://linked.open...i/riv/mistoVydani	Opava
http://linked.open...i/riv/nazevZdroje	Proceedings of the 14th International Conference on Finance and Banking
http://linked.open...in/vavai/riv/obor	AE
http://linked.open...ichTvurcuVysledku	2 (xsd:int)
http://linked.open...cetTvurcuVysledku	2 (xsd:int)
http://linked.open...vavai/riv/projekt	The quantification of the impact of the introduction of Common Consolidated Corporate Tax Base on the budget revenues of the Czech Republic
http://linked.open...UplatneniVysledku	2014
http://linked.open...iv/tvurceVysledku	Nerudová, Danuše Solilová, Veronika
http://linked.open...vavai/riv/typAkce	WRD - Světová
http://linked.open...ain/vavai/riv/wos	345575000033
http://linked.open.../riv/zahajeniAkce	2013-10-16 (xsd:date)
number of pages	14 (xsd:int)
http://purl.org/ne...btex#hasPublisher	Slezská univerzita v Opavě
https://schema.org/isbn	978-80-7248-939-8
http://localhost/t...ganizacniJednotka	43110

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