文章基本信息

标题：Corporate Tax in the Context of of the European Union Law
本地全文：下载
作者：Šinković, Zoran ; Pribisalić, Luka
期刊名称：Collected papers of the faculy of law in Split
印刷版ISSN：0584-9063
电子版ISSN：1874-0459
出版年度：2017
卷号：54
期号：4
页码：837-866
语种：Croatian
出版社：Pravni fakultet Sveučilišta u Splitu
摘要：Corporate tax is a very important tax forms. Therefore, the European Commission adopted Proposal on a Common Corporate Tax Base (CCCTB). The re-launch of the CCCTB initiative aims to facilitate business within the EU by subjecting taxpayers to a single rulebook of corporate tax legislation to apply across the internal market and also make the system more robust and resilient to aggressive tax planning. Both objectives impact decisively and directly on to the internal market, precisely as they aim to eradicate distortions in its functioning.
关键词：European Union; corporate tax; consolidated tax base