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National Repository of Grey Literature

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Společný konsolidovaný základ daně z příjmů právnických osob Laláková, Ivona ; Koubová, Libuše (advisor) ; Vítek, Leoš (referee) Práce se zabývá projektem Common Consolidated Corporate Tax Base, jehož cílem je vytvořit společná pravidla pro zjištění základu korporátní daně, platná v celé EU, a rovněž pravidla konsolidace, která by umožnila subjektům podnikajícím ve více státech EU zjišťovat jeden základ daně za celou skupinu. Detailed record

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