Implementation of common consolidated corporate tax base and its implications for non-participating country : a case study for the Czech Republic
Year of publication: |
2016
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Authors: | Solilova, Veronika ; Nerudová, Danuše |
Published in: |
Ekonomický časopis : časopis pre ekonomickú teóriu, hospodársku politiku, spoločensko-ekonomické prognózovanie. - Bratislava : Slovak Akad. Press, ISSN 0013-3035, ZDB-ID 715023-4. - Vol. 64.2016, 3, p. 282-298
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Subject: | Common Consolidated Corporate Tax Base | group | tax base | tax revenue | Czech Republic | corporate tax | Steuererhebungsverfahren | Taxation procedure | Tschechien | Unternehmensbesteuerung | Corporate taxation | EU-Steuerrecht | EU tax law | Steuereinnahmen | Tax revenue | EU-Staaten | EU countries | Körperschaftsteuer | Corporate income tax |
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