"RIV/47813059:19520/08:#0000169" . "Acta academica karviniesia" . "1"^^ . "\u010Cl\u00E1nek se v\u011Bnuje teoretick\u00FDm a praktick\u00FDcm aspekt\u016Fm da\u0144ov\u00E9 konkurence a da\u0148ov\u00E9 harmonizace v oblasti korpor\u00E1tn\u00ED dane z p\u0159\u00EDjm\u016F v Evropsk\u00E9 unii." . "1" . "CZ - \u010Cesk\u00E1 republika" . "Teoretick\u00E9 a praktick\u00E9 aspekty da\u0148ov\u00E9 konkurence a da\u0148ov\u00E9 harmonizace v oblasti korpor\u00E1tn\u00ED dan\u011B z p\u0159\u00EDjm\u016F v Evropsk\u00E9 unii" . "Teoretick\u00E9 a praktick\u00E9 aspekty da\u0148ov\u00E9 konkurence a da\u0148ov\u00E9 harmonizace v oblasti korpor\u00E1tn\u00ED dan\u011B z p\u0159\u00EDjm\u016F v Evropsk\u00E9 unii" . . . "1"^^ . . "[4EC8E1B631B4]" . "\u010Cl\u00E1nek se v\u011Bnuje teoretick\u00FDm a praktick\u00FDcm aspekt\u016Fm da\u0144ov\u00E9 konkurence a da\u0148ov\u00E9 harmonizace v oblasti korpor\u00E1tn\u00ED dane z p\u0159\u00EDjm\u016F v Evropsk\u00E9 unii."@cs . "19520" . . . "399459" . "Theoretical and practical aspects o tax competition and tax harmonisation in the area of corporate income tax in the EU"@en . "1212-415X" . . . "2008" . "Theoretical and practical aspects o tax competition and tax harmonisation in the area of corporate income tax in the EU"@en . "Blechov\u00E1, Beata" . . . "V" . . . "Teoretick\u00E9 a praktick\u00E9 aspekty da\u0148ov\u00E9 konkurence a da\u0148ov\u00E9 harmonizace v oblasti korpor\u00E1tn\u00ED dan\u011B z p\u0159\u00EDjm\u016F v Evropsk\u00E9 unii"@cs . "This paper presents theoretical and practical aspects concerning the existence and effects of the corporate income tax competition in the EU.European Cpommission is enforcing this coordination, but some MS don\u00B4t support it, becouse they are finding this action as the reducing of their tax sovereignty."@en . "12"^^ . . . . "RIV/47813059:19520/08:#0000169!RIV09-MSM-19520___" . "corporate income tax, harmonization, coordination of tax systems"@en . "Teoretick\u00E9 a praktick\u00E9 aspekty da\u0148ov\u00E9 konkurence a da\u0148ov\u00E9 harmonizace v oblasti korpor\u00E1tn\u00ED dan\u011B z p\u0159\u00EDjm\u016F v Evropsk\u00E9 unii"@cs .