Zobrazeno 1 - 10
of 19
pro vyhledávání: '"common consolidated tax base"'
Autor:
Sima-Lenghel, Raluca
Publikováno v:
Cluj Tax Forum / Cluj Tax Forum Journal. II(3):5-19
Externí odkaz:
https://www.ceeol.com/search/article-detail?id=824074
Publikováno v:
Статистика и экономика, Vol 0, Iss 6 (2), Pp 370-374 (2016)
In article features of formation of the consolidated base on income tax of the organizations, difficulties of tax control of all participants of the consolidated group oftaxpayers are opened. On the basis of theanalysis of statistical reportes of Fe
Externí odkaz:
https://doaj.org/article/cb904735db814605b2f98129c954863f
Autor:
Gheorghe MATEI, Daniela PÎRVU
Publikováno v:
Theoretical and Applied Economics, Vol 08(549), Iss 08(549), Pp 29-38 (2010)
The idea of harmonizing corporate income taxes is currently one of the most important topic of debate on the agenda of the European Commission, but also in the specialists' theoretical approaches. The extreme diversity of these approaches is a releva
Externí odkaz:
https://doaj.org/article/98635371ef234e01b22c55402af825ea
Autor:
Gheorghe MATEI, Daniela PÎRVU
Publikováno v:
Theoretical and Applied Economics, Vol 03(544), Iss 03(544), Pp 109-120 (2010)
The interdependence between countries and the importance of the economic links between them has reached an extend unprecedented in history. In the context of globalization, the mobility of production factors may get pressure on governments to reduce
Externí odkaz:
https://doaj.org/article/c018ea479b874ee18334e15beb9259a3
Autor:
Gheorghe MATEI, Daniela PÎRVU
Publikováno v:
Finanţe: Provocările viitorului, Vol 1, Iss 11, Pp 101-107 (2010)
The "Common Consolidated Tax Base" system is an ambitious goal of the European Commission. Technical discussions related to this system were launched in September 2004, when was formed a working group to help the Commission to prepare a legislative p
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::de69f38de08be0ccdb62f12ae2cc2afc
http://feaa.ucv.ro/FPV/011-15.pdf
http://feaa.ucv.ro/FPV/011-15.pdf
Publikováno v:
Статистика и экономика.
В статье раскрыты особенности формирования консолидированной базы по налогу на прибыль организаций, сложности налогового контроля за
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______2806::12e476b1c820b2a34d18c5d6aa865b17
http://cyberleninka.ru/article/n/osobennosti-nalogovogo-kontrolya-po-konsolidirovannoy-gruppe-nalogoplatelschikov
http://cyberleninka.ru/article/n/osobennosti-nalogovogo-kontrolya-po-konsolidirovannoy-gruppe-nalogoplatelschikov
Autor:
Ronald B. Davies
Since its conception, some within the European Union have expressed concerns over the ability of multinationals to avoid taxation by undertaking transfer pricing to shift profits towards low tax locations. These concerns have been growing, leading to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::1ffa3e234068647f564b53b7162feff1
http://hdl.handle.net/10197/3879
http://hdl.handle.net/10197/3879
Autor:
Davies, Ronald B.
Since its conception, some within the European Union have expressed concerns over the ability of multinationals to avoid taxation by undertaking transfer pricing to shift profits towards low tax locations. These concerns have been growing, leading to
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1061::da74d50ed2ff104954319f9986d65063
Autor:
Zajíčková, Miroslava
1 - Abstract The issue of income tax is a topic that is current, whatever the political organization of the country, because it is a fact significantly affecting the political, economic and social conditions, from many different aspects. Individual l
Externí odkaz:
http://www.nusl.cz/ntk/nusl-309801
Autor:
Zajíčková, Miroslava
1 - Abstract The issue of income tax is a topic that is current, whatever the political organization of the country, because it is a fact significantly affecting the political, economic and social conditions, from many different aspects. Individual l
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::0d2ee64d33d880f72411d2e56ec19c4f
http://www.nusl.cz/ntk/nusl-465504
http://www.nusl.cz/ntk/nusl-465504