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CCCTB as a Suitable Solution?

  • Veronika Solilova
  • Danuse Nerudova
Chapter
  • 1.1k Downloads
Part of the Contributions to Management Science book series (MANAGEMENT SC.)

Abstract

This chapter analyses the impacts of the fundamental change in corporate taxation in the EU recently proposed by the EC especially in relation to small and medium-sized enterprises (SMEs). It begins by discussing the history of harmonization efforts of corporate taxation, the current situation of corporate taxation in the EU and the recent proposal of the Common Corporate Tax Base (CCTB) and Common Consolidated Corporate Tax Base (CCCTB) Directives. The core part of the chapter presents the results of research on the impacts of the introduction of the directive proposals on the performance of SMEs acting in the EU.

Notes

Acknowledgement

The chapter is the result of the GA ČR no. 15-24867S, Small and medium size enterprises in global competition: Development of specific transfer pricing methodology reflecting their specificities”.

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Copyright information

© Springer International Publishing AG 2018

Authors and Affiliations

  • Veronika Solilova
    • 1
  • Danuse Nerudova
    • 1
  1. 1.Mendel UniversityBrnoCzech Republic

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