Acta Univ. Agric. Silvic. Mendelianae Brun. 2008, 56, 181-188

https://doi.org/10.11118/actaun200856060181
Published online 2014-10-17

Consolidation under CCCTB system

Danuše Nerudová

Ústav účetnictví a daní, Mendelova zemědělská a lesnická univerzita Brno, Zemědělská 1, 613 00 Brno, Česká republika

References

1. AMOS, J. et al. (eds.), 2007: Global Corporate Tax Handbook 2007, IBFD, ISBN: 978-90-8722-009-9.
2. EUROPEAN COMMISSION, 2007: CCCTB: possible elements of technical outline, CCCTB/WP057.
3. CHITTENDEN, F., MICHAELAS, N., POUTZIOURIS, P., 2000: Small Business Taxation: An Agenda for Growth, EDC: Manchester Business School.
4. COM(2001) 582 final
5. CRESSY, R., 2000: Tax, Assistance, Compliance and the Performance of the Smaller Business, A Research Report to the Federation of Small Business.
6. NERUDOVÁ, D., 2006: Tax aspects of small and medium sized business in the European Union. Tax and Law in Practice, vol. 11(4), 38–43.
7. NERUDOVÁ, D., 2008: Corporate taxation in the EU 1st part – CCCTB draft directive, Tax and Law in Practice, vol. 13(2), 43–49.
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