07.04.2016

The Impacts of CCCTB Implementation on Budgetary Revenues in the Czech Republic

Main event: Lectures "WIFO-Extern"
Persons: Danuše Nerudová
Language: Englisch
Österreichisches Institut für Wirtschaftsforschung
The European Commission has been working on the draft of the directive introducing the Common Consolidated Corporate Tax Base (CCCTB) in the EU for more than 10 years. The draft was published on March 16th in 2011. The system can be considered as unique – it could create many advantages for the companies with cross-border activities. However, the implementation of the CCCTB will have impact not only on the companies acting on the Internal Market, but also on the revenue sides of individual EU countries' budgets in the area of corporate taxation.