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Akademický článek

Case study: The impact on the Romanian State Budget in the case of EU adoption of the CCCTB Directive

Autor: Răzvan V. BALABAN

Publikováno v: Theoretical and Applied Economics, Vol XXVIII, Iss 2, Pp 135-154 (2021)

This study comes in the current context in which the European Commission, chaired by Von der Leyen, stressed the need for a unitary and fair tax system in the European Union (CE, 2019). Moreover, considering the present macroeconomic environment infl

Externí odkaz: https://doaj.org/article/34f728f2d84d42a4802a427ab1e7e0fe

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Akademický článek

Tax Absence in Relation to Taxation of Digital Services

Autor: Tereza Čejková

Publikováno v: Public Governance, Administration and Finances Law Review, Vol 5, Iss 2, Pp 5-16 (2021)

In the area of taxation of business corporations operating in several different countries, there is a problem arising with he identification of the tax residence of the liable entity. With the expansion of the so-called digital business, where entrep

Externí odkaz: https://doaj.org/article/a50f73f08bad4d7696e155518e6d8556

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Elektronická kniha

Experience with Enhanced Cooperation—Success and Failure

Autor: Heber, Caroline, author

Publikováno v: Enhanced Cooperation and European Tax Law, 2021.

Externí odkaz: https://doi.org/10.1093/oso/9780192898272.003.0003

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Elektronická kniha

Tax justice : The GAFAs and corporate taxation

Autor: Mérand, Frédéric, author

Publikováno v: The Political Commissioner : A European Ethnography, 2021.

Externí odkaz: https://doi.org/10.1093/oso/9780192893970.003.0010

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Akademický článek

The Impact of Applying IFRS on the Accounting-Taxation Rapport, At European Union Level

Autor: Maria Virginia Stancu (Catana)

Publikováno v: EIRP Proceedings, Vol 14, Iss 1, Pp 377-380 (2019)

The taxation gets attention of entities regardless the applicable accounting system. It has been developed and is still widely developed by legislative provisions, rules, regulations and guidelines often difficult applicable in practice, through co

Externí odkaz: https://doaj.org/article/9cdab678ac2a47c2998e78fd953568b0

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Akademický článek

Taming Tax Competition with a European Corporate Income Tax

Autor: Candau, Fabien, Le Cacheux, Jacques

Publikováno v: Revue d'économie politique, 2018 Jul 01. 128(4), 575-612.

Externí odkaz: https://www.jstor.org/stable/26596229

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Akademický článek

The European Commission Proposal for a Council Directive on a Common Corporate Tax Base (CCCTB) as an Example of Applying Financial Accounting Standards in Taxation on the Corporate Income Tax

Autor: Martynas Endrijaitis

Publikováno v: Teisė, Vol 119 (2021)

This article discloses the conception of CCCTB and the relations between CCCTB and the legal regulation of financial accounting, including an analysis of concrete examples of how financial accounting rules are applied in CCCTB. The research highlight

Externí odkaz: https://doaj.org/article/dd3c1c71d24b408e9367f156eb3133d4

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