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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)
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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)
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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)
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skos:notation
| - RIV/62156489:43110/08:00124570!RIV08-GA0-43110___
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http://linked.open.../vavai/riv/strany
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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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| - RIV/62156489:43110/08:00124570
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - CCCTB; value added approach; formulary apportionment approach (en)
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http://linked.open.../riv/klicoveSlovo
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http://linked.open...odStatuVydavatele
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http://linked.open...ontrolniKodProRIV
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