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Principles and rules for defining of common consolidated tax base in the European Union

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Author Info

  • Gheorghe MATEI
  • Daniela PIRVU

    (University of Craiova)

Abstract

The "Common Consolidated Tax Base" system is an ambitious goal of the European Commission. Technical discussions related to this system were launched in September 2004, when was formed a working group to help the Commission to prepare a legislative proposal in this regard. Until now has been accurately defined the principles of the system and identified a number of operating rules. In this paper we propose to render some specific instances that demonstrate how the "Common Consolidated Tax Base" can achieve the objectives set by the Commission.

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File URL: http://feaa.ucv.ro/FPV/011-15.pdf
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Bibliographic Info

Article provided by University of Craiova, Faculty of Economics and Business Administration in its journal Finance - Challenges of the Future.

Volume (Year): 1 (2010)
Issue (Month): 11 (May)
Pages: 101-107

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Handle: RePEc:aio:fpvfcf:v:1:y:2010:i:11:p:101-107

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Related research

Keywords: common consolidated tax base; principles; tax mechanism;

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Cited by:
  1. Logica BANICA & Daniela PIRVU & Alina HAGIU, 2011. "Software tool for a Comparative Analysis of Romanian fiscality with other country in European Union," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 10(2), pages 74-88.

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