"1"^^ . "Tangible and intagible property in CCCTB system"@en . "364011" . "Dlouhodob\u00FD majetek v syst\u00E9mu spole\u010Dn\u00E9ho konsolidovan\u00E9ho korpor\u00E1tn\u00EDho z\u00E1kladu dan\u011B"@cs . "CCCTB; IAS/IFRS; depreciation"@en . "1"^^ . "Brno" . . . "Brno" . "RIV/62156489:43110/08:00124568!RIV08-MSM-43110___" . . "Dlouhodob\u00FD majetek v syst\u00E9mu spole\u010Dn\u00E9ho konsolidovan\u00E9ho korpor\u00E1tn\u00EDho z\u00E1kladu dan\u011B" . "978-80-7392-022-7" . . "[7AC99CC8EA5A]" . "RIV/62156489:43110/08:00124568" . . . . "Kl\u00ED\u010Dovou roli p\u0159i tvorb\u011B pravidel konstrukce spole\u010Dn\u00E9ho konsolidovan\u00E9ho korpor\u00E1tn\u00EDho z\u00E1kladu dan\u011B hraje institucion\u00E1ln\u00ED vztah mezi pravidly \u00FA\u010Detn\u00EDho v\u00FDkaznictv\u00ED a da\u0148ov\u00FDmi pravidly. Konvergence \u00FA\u010Detn\u00EDch a da\u0148ov\u00FDch pravidel (\u010Di velmi \u00FAzk\u00E1 vazba mezi nimi) p\u0159edstavuje jeden ze z\u00E1kladn\u00EDch p\u0159edpoklad\u016F. Pouze v tomto p\u0159\u00EDpad\u011B m\u016F\u017Ee doj\u00EDt k v\u00FDrazn\u00E9mu sn\u00ED\u017Een\u00ED administrativn\u00EDch a vyvolan\u00FDch n\u00E1klad\u016F zdan\u011Bn\u00ED, je\u017E spole\u010Dnostem vznikaj\u00ED zejm\u00E9na d\u00EDky existenci velk\u00E9ho po\u010Dtu \u00FAprav hospod\u00E1\u0159sk\u00E9ho v\u00FDsledku p\u0159i transformaci na z\u00E1klad dan\u011B. C\u00EDlem p\u0159\u00EDsp\u011Bvku je proveden\u00ED kompara\u010Dn\u00ED anal\u00FDzy v oblasti definice a odpisov\u00E1n\u00ED dlouhodob\u00E9ho majetku v jednotliv\u00FDch \u010Dlensk\u00FDch st\u00E1tech a srovn\u00E1n\u00ED s navr\u017Een\u00FDmi pravidly, je\u017E by se na definici dlouhodob\u00E9ho majetku a jeho odpisov\u00E1n\u00ED m\u011Bly vztahovat v r\u00E1mci syst\u00E9mu CCCTB" . "Dlouhodob\u00FD majetek v syst\u00E9mu spole\u010Dn\u00E9ho konsolidovan\u00E9ho korpor\u00E1tn\u00EDho z\u00E1kladu dan\u011B" . "2008-01-01+01:00"^^ . "Dlouhodob\u00FD majetek v syst\u00E9mu spole\u010Dn\u00E9ho konsolidovan\u00E9ho korpor\u00E1tn\u00EDho z\u00E1kladu dan\u011B"@cs . . "MSD, s. r. o." . . "Kl\u00ED\u010Dovou roli p\u0159i tvorb\u011B pravidel konstrukce spole\u010Dn\u00E9ho konsolidovan\u00E9ho korpor\u00E1tn\u00EDho z\u00E1kladu dan\u011B hraje institucion\u00E1ln\u00ED vztah mezi pravidly \u00FA\u010Detn\u00EDho v\u00FDkaznictv\u00ED a da\u0148ov\u00FDmi pravidly. Konvergence \u00FA\u010Detn\u00EDch a da\u0148ov\u00FDch pravidel (\u010Di velmi \u00FAzk\u00E1 vazba mezi nimi) p\u0159edstavuje jeden ze z\u00E1kladn\u00EDch p\u0159edpoklad\u016F. Pouze v tomto p\u0159\u00EDpad\u011B m\u016F\u017Ee doj\u00EDt k v\u00FDrazn\u00E9mu sn\u00ED\u017Een\u00ED administrativn\u00EDch a vyvolan\u00FDch n\u00E1klad\u016F zdan\u011Bn\u00ED, je\u017E spole\u010Dnostem vznikaj\u00ED zejm\u00E9na d\u00EDky existenci velk\u00E9ho po\u010Dtu \u00FAprav hospod\u00E1\u0159sk\u00E9ho v\u00FDsledku p\u0159i transformaci na z\u00E1klad dan\u011B. C\u00EDlem p\u0159\u00EDsp\u011Bvku je proveden\u00ED kompara\u010Dn\u00ED anal\u00FDzy v oblasti definice a odpisov\u00E1n\u00ED dlouhodob\u00E9ho majetku v jednotliv\u00FDch \u010Dlensk\u00FDch st\u00E1tech a srovn\u00E1n\u00ED s navr\u017Een\u00FDmi pravidly, je\u017E by se na definici dlouhodob\u00E9ho majetku a jeho odpisov\u00E1n\u00ED m\u011Bly vztahovat v r\u00E1mci syst\u00E9mu CCCTB"@cs . . . . "Z(MSM6215648904)" . "Tangible and intagible property in CCCTB system"@en . "The key role during the process of creation of rules for common consolidated tax base construction plays the institutional relation between the financial reporting rules and tax rules. The convergence of financial reporting rules and tax rules (or very close connection between them) represents the basic presumption. Only in that case, the remarkable decrease in administrative and compliance costs of taxation, which are arising to the companies due to the existence of great number of adjustments during the tax base construction, can take place. The aim of the paper is to make the comparative analysis in the field of definition and depreciation (amortisation) of assets in EU member states and to compare the results with the suggested rules, which should be used for assets in the system of common consolidated corporate tax base."@en . "43110" . "Nerudov\u00E1, Danu\u0161e" . "106;112" . . . "Firma a konkuren\u010Dn\u00ED prost\u0159ed\u00ED 2008 - 3. \u010D\u00E1st" . . "7"^^ . .