Is the common (consolidated) corporate tax base a suitable solution for SMEs?
Veronika Solilová, Danuše Nerudová
| Year of publication: |
2018
|
|---|---|
| Authors: | Solilová, Veronika ; Nerudová, Danuše |
| Published in: |
International journal of trade and global markets. - Olney : Inderscience, ISSN 1742-7541, ZDB-ID 2444196-X. - Vol. 11.2018, 3, p. 200-212
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| Subject: | EU | European Union | tax system | CCTB | CCCTB | common (consolidated) corporate tax base | SMEs | cross-border loss offsetting | apportionment formula | transfer pricing | single entity approach | corporate tax liability | Amadeus database | Steuererhebungsverfahren | Taxation procedure | KMU | SME | EU-Staaten | EU countries | Unternehmensbesteuerung | Corporate taxation | EU-Steuerrecht | EU tax law | Körperschaftsteuer | Corporate income tax | Verrechnungspreis | Transfer pricing | Multinationales Unternehmen | Transnational corporation | Konzernbesteuerung | Group taxation | Steuersystem | Tax system |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011974061