المؤلفون: Mlčúchová Markéta

المصدر: Economics and Business Review, Vol 9, Iss 3, Pp 124-152 (2023)

مصطلحات موضوعية: formulary apportionment, common consolidated corporate tax base, befit, systematic literature review, h25, h71, k34, Economics as a science, HB71-74

وصف الملف: electronic resource

Relation: https://doaj.org/toc/2450-0097

URL الوصول: https://doaj.org/article/0c296d263d0a48eab08bffea952b6528

المؤلفون: Mlčúchová Markéta

المصدر: Review of Economic Perspectives, Vol 23, Iss 3, Pp 181-201 (2023)

مصطلحات موضوعية: formulary apportionment, common consolidated corporate tax base, befit, intangible assets, h25, k34, c21, Economics as a science, HB71-74

وصف الملف: electronic resource

Relation: https://doaj.org/toc/1804-1663

URL الوصول: https://doaj.org/article/22d9ae2f330f4f978ace6522fcf8ea5c

المؤلفون: Ropponen, Olli, Viertola, Marika, Kari, Seppo, Valkonen, Tarmo

مصطلحات موضوعية: ddc:330, H25, H71, F21, F23, G11, International corporate taxation, Multinational enterprises (MNEs), Investments, Business in Europe: Framework for Income Taxation (BEFIT), Pillar 1, Pillar 2, Common (Consolidated) Corporate Tax Base (C(C)CTB)

Relation: Series: ETLA Report; No. 138; gbv-ppn:1854441604; http://hdl.handle.net/10419/274232; RePEc:rif:report:138

الاتاحة: http://hdl.handle.net/10419/274232

المؤلفون: Shu-Chien Jennifer Chen

المصدر: Societas et Iurisprudentia, Vol 7, Iss 1, Pp 108-137 (2019)

مصطلحات موضوعية: european union law, oil and gas industry, formulary apportionment, common consolidated corporate tax base, alaska, the european union, Law in general. Comparative and uniform law. Jurisprudence, K1-7720

وصف الملف: electronic resource

Relation: http://sei.iuridica.truni.sk/archive/2019/01/SEI-2019-01-Studies-Chen-Shu-Chien-Jennifer.pdf; https://doaj.org/toc/1339-5467

URL الوصول: https://doaj.org/article/ee22e6edc4d8408693c376d82e53308e

المؤلفون: Meneses, Pedro Nuno Dias

المساهمون: Duque, Mónica Fontes Carvalho, Veritati - Repositório Institucional da Universidade Católica Portuguesa

مصطلحات موضوعية: Arm’s length principle, Common consolidated corporate tax base, Formulary apportionment, Separate approach, Transfer pricing, Unitary approach, Princípio da plena concorrência, Base fiscal societária comum e consolidada, Fórmula de repartição, Abordagem separada, Preços de transferência, Abordagem unitária, Domínio/Área Científica::Ciências Sociais::Direito

وصف الملف: application/pdf

الاتاحة: http://hdl.handle.net/10400.14/34269

المؤلفون: Adela Feranecová, Eva Manová, Marek Meheš, Jana Simonidesová, Slavomíra Stašková, Pavel Blaščák

المصدر: Investment Management & Financial Innovations, Vol 14, Iss 2, Pp 191-199 (2017)

مصطلحات موضوعية: Common Consolidated Corporate Tax Base, tax base, tax expenses, tax harmonization, taxes, Finance, HG1-9999

وصف الملف: electronic resource

Relation: https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/8934/imfi_2017_02cont_Feranecova.pdf; https://doaj.org/toc/1810-4967; https://doaj.org/toc/1812-9358

URL الوصول: https://doaj.org/article/d6743e9334374964a3173b90d60b0d09

المؤلفون: Cobham, Alex, Jansky, Petr, Jones, Chris, Temouri, Yama

مصطلحات موضوعية: ddc:330, F23, H25, H32, Common Consolidated Corporate Tax Base, CCCTB, corporate taxation, profit shifting, European Union, multinational enterprises

Relation: Series: IES Working Paper; No. 13/2021; gbv-ppn:1757460896; http://hdl.handle.net/10419/247380; RePEc:fau:wpaper:wp2021_13

الاتاحة: http://hdl.handle.net/10419/247380

المؤلفون: Vicente, Joana Andrade

مصطلحات موضوعية: base erosion and profit shifting, Common Consolidated Corporate Tax Base, coordination games, European Union, transfer pricing

Relation: info:eu-repo/grantAgreement/FCT/OE/SFRH%2FBD%2F129307%2F2017/PT; REM Working paper series;nº 0206/2021; https://rem.rc.iseg.ulisboa.pt/wps/pdf/REM_WP_0206_2021.pdf; Vicente, Joana Andrade (2021). "Tax us, if you can : a game theoretic approach to profit shifting within the European Union". Instituto Superior de Economia e Gestão – REM Working paper series nº 0206/2021; http://hdl.handle.net/10400.5/22569

الاتاحة: http://hdl.handle.net/10400.5/22569

المؤلفون: Machado, Diana Natércia da Silva

المساهمون: Ribeiro, João Sérgio, Universidade do Minho

مصطلحات موضوعية: Preços de transferência, Evasão fiscal, Empresas multinacionais, Princípio de plena concorrência, Erosão das bases tributáveis e transferência de lucros, Matéria coletável comum consolidada do imposto sobre as sociedades, Transfer pricing, Tax avoidance, Multinational companies, Arm's length principle, Base erosion and profit shifting, Common consolidated corporate tax base, Ciências Sociais::Direito

وصف الملف: application/pdf

Relation: 201515245

الاتاحة: http://hdl.handle.net/1822/41128

المصدر: SOCIETAS ET IURISPRUDENTIA (SEI Journal) vol. 7 no. 1, pp. 108-137

مصطلحات موضوعية: European Union Law, Oil and Gas Industry, Formulary Apportionment, Common Consolidated Corporate Tax Base, Alaska, the European Union

وصف الملف: application/pdf

Relation: http://repub.eur.nl/pub/115969; urn:hdl:1765/115969

الاتاحة: http://repub.eur.nl/pub/115969

المؤلفون: Chen, S.-C. (Shu-Chien)

المصدر: UCPH Fiscal Relations Law Journal (FIRE Journal) vol. 2 no. 1

مصطلحات موضوعية: Common Consolidated Corporate Tax Base (CCCTB), losses, Base, Erosion and Profit Shifting (BEPS), un-harmonized tax rate, European, Union, tax planning

وصف الملف: application/pdf

Relation: http://repub.eur.nl/pub/115396; urn:hdl:1765/115396

الاتاحة: http://repub.eur.nl/pub/115396

المؤلفون: Koroseczné Pavlin, Rita, Koponicsné Györke, Diána

المصدر: Regional and Business Studies; Vol. 11 No. 2 (2019): Regional and Business Studies; 49–63 ; Regional and Business Studies; Évf. 11 Szám 2 (2019): Regional and Business Studies; 49–63 ; 2732-2726 ; 2061-2311

مصطلحات موضوعية: tax competition, tax harmonization, Common Consolidated Corporate Tax Base

وصف الملف: application/pdf

Relation: https://journal.uni-mate.hu/index.php/rbs/article/view/2408/3001; https://journal.uni-mate.hu/index.php/rbs/article/view/2408

الاتاحة: https://journal.uni-mate.hu/index.php/rbs/article/view/2408
https://doi.org/10.33568/rbs.2408

المؤلفون: Mardan, Mohammed, Stimmelmayr, Michael, id_orcid:0 000-0002-1496-1203

المصدر: KOF Analysen, 2019 (3)

مصطلحات موضوعية: Separate accounting, Formula apportionment, Corporate losses, Cross-border loss offset, common consolidated corporate tax base (CCCTB)

وصف الملف: application/application/pdf

Relation: http://hdl.handle.net/20.500.11850/369802

الاتاحة: https://hdl.handle.net/20.500.11850/369802
https://doi.org/10.3929/ethz-b-000369802

المؤلفون: Sabina Hodžić

المصدر: Ekonomski Vjesnik, Vol 28, Iss 2, Pp 327-338 (2015)

مصطلحات موضوعية: fiscal policy, corporate income tax, common consolidated corporate tax base, formula apportionment, Social Sciences, Economics as a science, HB71-74

وصف الملف: electronic resource

Relation: http://hrcak.srce.hr/file/221344; https://doaj.org/toc/0353-359X; https://doaj.org/toc/1847-2206

URL الوصول: https://doaj.org/article/588ec5cd1f25428396e3c3dcda79cd12

المؤلفون: Yama Temouri, Chris Jones, Petr Jansky, Alex Cobham

المصدر: Transnational Corporations. 28:29-50

مصطلحات موضوعية: Finance, Tax revenue, Consolidation (business), Profit (accounting), Common Consolidated Corporate Tax Base, business.industry, media_common.cataloged_instance, Revenue, European commission, European union, business, Corporate tax, media_common

URL الوصول: https://explore.openaire.eu/search/publication?articleId=doi_________::3f22720c5091dda8335d0177c729be13
https://doi.org/10.18356/2076099x-28-1-2

المؤلفون: Chen, S.-C. (Shu-Chien)

مصطلحات موضوعية: General Anti-Avoidance Rule (GAAR), EU law, Abuse of Law. Common Consolidated Corporate Tax Base (CCCTB), Anti-Tax Avoidance Directive (ATAD), legal certainty

وصف الملف: application/pdf

Relation: http://repub.eur.nl/pub/109165; urn:hdl:1765/109165

الاتاحة: http://repub.eur.nl/pub/109165
https://doi.org/10.22598/iele.2018.5.1.5

المؤلفون: Sánchez Sánchez, Ángel

المساهمون: Universidad de Alicante. Departamento de Análisis Económico Aplicado, Fiscalidad Empresarial, Territorial y Fraude Fiscal (FISCALET), Recursos Hídricos y Desarrollo Sostenible

مصطلحات موضوعية: Common Consolidated Corporate Tax Base, Apportionment formula, European Union, Economía Aplicada

Relation: https://www.ibfd.org/IBFD-Products/Journal-Articles/European-Taxation/collections/et/html/et_2018_06_e2_2.html; European Taxation. 2018, 58(6): 230-236; http://hdl.handle.net/10045/88813

الاتاحة: http://hdl.handle.net/10045/88813

المؤلفون: Kateřina Krchnivá, Danuše Nerudová

المصدر: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 63, Iss 6, Pp 1961-1967 (2015)

مصطلحات موضوعية: allocation formula, tax harmonization, common consolidated corporate tax base, corporate income tax, profit/loss, coefficients of determination, Agriculture, Biology (General), QH301-705.5

وصف الملف: electronic resource

Relation: https://acta.mendelu.cz/63/6/1961/; https://doaj.org/toc/1211-8516; https://doaj.org/toc/2464-8310

URL الوصول: https://doaj.org/article/e459779ede1c44c38b012ae8b96516dd

المؤلفون: Ropponen, Olli, Viertola, Marika, Kari, Seppo, Valkonen, Tarmo

مصطلحات موضوعية: ddc:330, H25, H71, F21, F23, G11, International corporate taxation, Multinational enterprises (MNEs), Investments, Business in Europe: Framework for Income Taxation (BEFIT), Pillar 1, Pillar 2, Common (Consolidated) Corporate Tax Base (C(C)CTB), eco, manag

Relation: gbv-ppn:1854441604; RePEc:rif:report:138; http://hdl.handle.net/10419/274232

الاتاحة: http://hdl.handle.net/10419/274232

المؤلفون: Daniela PÎRVU

المصدر: SEA: Practical Application of Science, Vol I, Iss 1 (1/2013), Pp 317-332 (2013)

مصطلحات موضوعية: Common Consolidated Corporate Tax Base, Corporate income tax revenues, Disadvantages, Losses, EU Formula Apportionment, Tax sharing mechanism, General Works

وصف الملف: electronic resource

Relation: http://seaopenresearch.eu/Journals/articles/SPAS_1_39.pdf; https://doaj.org/toc/2360-2554

URL الوصول: https://doaj.org/article/162707084b944c31a90d01a723be1d64