This paper is focus on deductible costs in the project CCCTB. I describe and compare, from the perspective of tax deductible expenses, tax legislation in selected countries of the European Union. I suggest a possible way how this costs should be defined and treated as a tax deductible for the tax agency in the project Common Consolidated Corporate Tax Base.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:4098 |
| Date | January 2007 |
| Creators | Ambrožová, Radana |
| Contributors | Láchová, Lenka, Beránek, Petr |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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