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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)
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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)
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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)
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skos:notation
| - RIV/62156489:43110/09:00142717!RIV10-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/62156489:43110/09:00142717
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - CCCTB; konsolidation (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
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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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is http://linked.open...avai/riv/vysledek
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