The full text of this article
Is the common (consolidated) corporate tax base a suitable solution for SMEs?
by Veronika Solilová; Danuše Nerudová
International Journal of Trade and Global Markets (IJTGM), Vol. 11, No. 3, 2018
Abstract: The common (consolidated) corporate tax base (C(C)CTB) represents one of the most ambitious projects in the history of corporate taxation in the European Union, which introduced cross-border loss offsetting and the consolidation of profits or losses with apportionment between Member States via an apportionment formula. The implementation of the C(C)CTB system can bring the advantages, such as reduced compliance costs of taxation, unified rules for tax base construction, the establishment of the possibility of cross-border loss offsetting, the elimination of transfer pricing issues and others. With respect to SMEs, we research whether SMEs would prefer to opt for C(C)CTB system, mainly in the context of advantages which are offered by this system. Based on the result of our research we can conclude that SMEs would opt for the CC(C)TB system.
Online publication date: Fri, 07-Sep-2018
is only available to individual subscribers or to users at subscribing institutions.
Go to Inderscience Online Journals to access the Full Text of this article.
Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.
Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Trade and Global Markets (IJTGM):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable).
See our Orders page to subscribe.
If you still need assistance, please email email@example.com