文章基本信息

标题：PROIECTUL PRIVIND IMPLEMENTAREA BAZEI DE IMPOZITARE CONSOLIDATĂ COMUNĂ PENTRU CORPORAŢII (CCCTB) – ÎNTRE TEORIE ŞI PRACTICĂ
本地全文：下载
作者：Voicu-Olteanu Cristina ; Voicu-Olteanu Cristina ; Pîrvu Daniela 等
期刊名称：Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice
印刷版ISSN：1583-1809
电子版ISSN：2344-4908
出版年度：2007
卷号：6
页码：223-228
语种：English
出版社：Publishing house of University of Pitesti, Romania
摘要：The implementation of the Common Consolidated Corporate Tax Base could make a significant contribution to the success of the internal market,to improved growth and employment and to the enhanced competition of UE business.In the CCCTB only one set of rules applies to a consolidated profit for establishing the tax position of an entire company or group.