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Collected Papers of the Faculty of Law in Split, Vol. 54 No. 4, 2017.

Review article

https://doi.org/10.31141/zrpfs.2017.54.126.837

Corporate Tax in the Context of of the European Union Law

Zoran Šinković ; Pravni fakultet Sveučilišta u Splitu, Split, Hrvatska
Luka Pribisalić ; Pravni fakultet Sveučilišta u Splitu, Split, Hrvatska

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Abstract

Corporate tax is a very important tax forms. Therefore, the European Commission adopted Proposal on a Common Corporate Tax Base (CCCTB). The re-launch of the CCCTB initiative aims to facilitate business within the EU by subjecting taxpayers to a single rulebook of corporate tax legislation to apply across the internal market and also make the system more robust and resilient to aggressive tax planning. Both objectives impact decisively and directly on to the internal market, precisely as they aim to eradicate distortions in its functioning.

Keywords

European Union; corporate tax; consolidated tax base

Hrčak ID:

189024

URI

https://hrcak.srce.hr/189024

Publication date:

7.11.2017.

Article data in other languages: croatian

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