Re-launched CCTB in the Czech Context: a Few Introductory Remarks
| Název česky | Znovu představené CCTB v českém kontextu: několik úvodních poznámek |
|---|---|
| Autoři | |
| Rok publikování | 2017 |
| Druh | Článek ve sborníku |
| Konference | The Financial Law towards Challenges of the XXI Century |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | Open access fakulty |
| Doi | http://dx.doi.org/10.5817/CZ.MUNI.P210-8516-2017 |
| Klíčová slova | Tax; Income Tax; common corporate tax base |
| Popis | This contribution deals with Commission’s 2016 Common Corporate Tax Base directive proposal from a Czech perspective. As a preparatory work on Income Tax Act reform is imminent in 2017, it provides the very first look into de lege ferenda considerations brought by the proposal. Therefore, the main aim of this contribution is to verify the hypothesis that the directive proposal will require a change of fundaments of the Czech Income Tax Act. The scientific methods used are description for introducing the most relevant proposal’s aspects, comparison of de lege lata (the Act) and ferenda (the proposal) and finally, critical analysis to identify which fundaments should the new Act reflect. |
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