Společný konsolidovaný korporátní základ daně

Abstract

The main target of master‘s thesis is theoretically to describe the development of harmonization of the corporate income tax in the European Union. Target of this thesis is also to outline a proposal for a Council directive on a Common Consolidated Corporate Tax Base (CCCTB) COM(2011) 121 final and to analyze the impact on legislation of the Czech Republic and Slovakia. There are the differences between proposal for the directive on the CCCTB and legislation of the Czech Republic and Slovakia described in the practical part of the thesis. Individual rules are applied to practical example for the determination of the tax base and the negative or positive differences are quantified in the amount of the tax base in the Czech republic and Slovakia after the introduction of the CCCTB system.