Add to ORKGThis paper evaluates the impact of the European Commission’s Proposal for a Council directive on the Common Consolidated Corporate Tax Base (CCCTB) (COM(2011) 121/4). We analyze the impact of the apportionment formula to be applied to the CCCTB on the revenues of the Slovak state budget. The sample of our analysis is composed of eleven transnational corporations operating in the Slovak Republic and other EU member states. The results indicate a decrease in tax revenues under the proposed CCCTB system in comparison to the current national tax legislation. By contrast, according to the data available, the likelihood that Slovakia will benefit from the CCCTB system by collecting more taxes seems to be low
The European Commission proposes to replace the current system of taxing corporate income using sepa...
The European Commission proposes to replace the current system of taxing corporate income using sepa...
The European Commission is currently preparing a proposal for a directive on the introduction of a c...
This paper evaluates the impact of the European Commission’s Proposal for a Council directive on the...
The European Commission has been attempting to coordinate the corporate taxation systems of the EU M...
In this paper we use firm level data from a listed multinational to investigate how several designs ...
As a result of a growing number of Member States of the European Union the idea of unification and c...
The European Commission has been attempting to coordinate the corporate taxation systems of the EU M...
As of 1 July 2013, i.e. upon Croatian accession to the European Union, the European Union will consi...
The diploma thesis deals with taxation of the digital business in European union. The Common Consoli...
As of 1 July 2013, i.e. with Croatia’s accession to the European Union, the number of Member States ...
This paper explores the economic consequences of proposed EU reforms for a common consolidated corpo...
The allocation formula for the distribution of the Common Consolidated Corporate Tax Base (CCCTB) sh...
This paper evaluates the Common Consolidated Corporate Tax Base (CCCTB) recently proposed by the Eur...
After intensive and extensive preparation, the European Commission released the long-awaited proposa...
The European Commission proposes to replace the current system of taxing corporate income using sepa...
The European Commission proposes to replace the current system of taxing corporate income using sepa...
The European Commission is currently preparing a proposal for a directive on the introduction of a c...
This paper evaluates the impact of the European Commission’s Proposal for a Council directive on the...
The European Commission has been attempting to coordinate the corporate taxation systems of the EU M...
In this paper we use firm level data from a listed multinational to investigate how several designs ...
As a result of a growing number of Member States of the European Union the idea of unification and c...
The European Commission has been attempting to coordinate the corporate taxation systems of the EU M...
As of 1 July 2013, i.e. upon Croatian accession to the European Union, the European Union will consi...
The diploma thesis deals with taxation of the digital business in European union. The Common Consoli...
As of 1 July 2013, i.e. with Croatia’s accession to the European Union, the number of Member States ...
This paper explores the economic consequences of proposed EU reforms for a common consolidated corpo...
The allocation formula for the distribution of the Common Consolidated Corporate Tax Base (CCCTB) sh...
This paper evaluates the Common Consolidated Corporate Tax Base (CCCTB) recently proposed by the Eur...
After intensive and extensive preparation, the European Commission released the long-awaited proposa...
The European Commission proposes to replace the current system of taxing corporate income using sepa...
The European Commission proposes to replace the current system of taxing corporate income using sepa...
The European Commission is currently preparing a proposal for a directive on the introduction of a c...