The aim of my thesis is through comparative analysis find the differences between the newly proposed CCCTB directive and corporate income tax systems of France, Germany and Great Britain. The work is mainly focused on the comparison method of depreciation, access to inventory, the amount of corporate tax and transfer of tax losses. Although each system has its tax certain specifics, one would assume that the authors of the proposed directive let themselves be inspired by the strong states of the European Union. However, the final chapter of my thesis shows, that the majority of monitored items was not affected by these states.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:150310 |
| Date | January 2012 |
| Creators | Čondlová, Dagmar |
| Contributors | Kubátová, Květa, Schvábová, Andrea |
| 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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