PL EN


2014 | 18 | 58-71
Article title

Common Consolidated Corporate Tax Base (Ccctb) Versus Canons of Taxation

Content
Title variants
Languages of publication
EN
Abstracts
EN
One of the main objectives to be accomplished by the European Union law is to eliminate barriers to the functioning of domestic market and in particular improve the competitiveness of enterprises. After several years of efforts, on 16 March 2011 the European Commission approved a proposal for the directive on a Common Consolidated Corporate Tax Base which is to remove obstacles to the functioning of internal market and increase tax harmonization in the EU. The paper addresses issues relating to tax in corporate finance. Canons of taxation will be discussed and special emphasis will be placed on principles behind formulating fiscal law provisions (including the EU law). Furthermore, the article presents the results of surveys into the importance of taxation canons for Polish and EU companies.
Year
Volume
18
Pages
58-71
Physical description
Contributors
References
  • A Common Consolidated EU Corporate Tax Base (2004). Commission Non-Paper to informal Ecofin Council, 10 and 11 September.
  • Baldwin R., Krugman P. (2004): Agglomeration, Integration and Tax Harmonisation. “European Economic Review”, Vol. 48, No. 1, pp. 1-28.
  • Company Taxation in the Internal Market, SEC (2001) 1681.
  • Council Directive on a Common Consolidated Corporate Tax Base (CCCTB), Brussels, COM(2011) 121/4, 2011/0058 (CNS) {SEC(2011) 315}{SEC(2011) 316}.
  • European Tax Survey, SEC (2004) 112/2
  • Gomułowicz A. (2001): Zasady podatkowe wczoraj i dziś. Dom Wydawniczy ABC,Warszawa
  • Gomułowicz A., Małecki J. (2002): Podatki i prawo podatkowe. Wydawnictwo Prawnicze LexisNexis, Warszawa.
Document Type
Publication order reference
Identifiers
ISSN
1732-1948
YADDA identifier
bwmeta1.element.desklight-c27c76f2-87c2-4dfe-9e8a-547aa8a6c30e
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