Proposal of CCCTB Directive - a new direction in corporate income tax

The work deals with the current situation of the corporate income tax in the Czech Republic and the European Union. It analyzes the concept that the European Union intends to implement its territory - CCCTB concept and each chapter compares with Czech tax legislation. It discusses tax harmonization and coordination in the European Community. It also examines the relationship between tax and financial accounting within the European Union and describes the binding of a new concept of international accounting standard