Dileme o vpeljavi skupne konsolidirane davčne osnove (CCTB - common consolidated corporate tax base) za obdavčitev pravnih oseb

Abstract

Članek obravnava nekatere poglede na razprave v zadnjih letih v Evropski unijio vpeljavi skupne konsolidirane davčne osnove za

obdavčitev;skrite rezerve;davek od dohodka pravnih oseb;obdavčenje;skupni trgi;dvojno obdavčenje;dobički;

Language:	Slovenian
Year of publishing:	2010
Typology:	1.01 - Original Scientific Article
Organization:	UM PF - Faculty of Law
UDC:	336.226.12:061.1EU
COBISS:	4140587
ISSN:	1854-3103
Views:	1261
Downloads:	66
Average score:	0 (0 votes)
Metadata:

Secondary language:	English
Secondary title:	Dillemas about the introduction of the common consolidated corporate tax base (CCCTB) for imposing taxes on legal entities
Secondary keywords:	taxation;hidden reserves;corporate income tax;tax planning;common market;double taxation;profit allocation;
URN:	URN:SI:UM:
Pages:	str. 21-43
Issue:	ǂLetn. ǂ6
Chronology:	2010
ID:	8720844