CCTB and CCCTB Implementation and its Impact on the Tax Bases Allocated in the Slovak Republic
CCTB and CCCTB Implementation and its Impact on the Tax Bases Allocated in the Slovak Republic

Author(s): Danuše Nerudova, Veronika Solilova
Subject(s): Supranational / Global Economy, Micro-Economics, Economic policy, Fiscal Politics / Budgeting, EU-Legislation
Published by: Masarykova univerzita nakladatelství
Keywords: CCCTB; CCTB; allocation; corporate tax base; European Union;
Summary/Abstract: On 17th June 2015 the European Commission has introduced an action plan for fairer taxation of corporates within the EU. Very important part of the action plan represents the re-launching of CCCTB in the EU through two steps. Firstly, only common rules for tax base construction (CCTB) should be introduced with the possibility of crossborder loss-offsetting instead of consolidation regime. Common consolidated corporate tax base should be introduced only in the second step. The paper deals with the impacts of both implementation stages on the tax bases allocated in the Slovak Republic. The research shows that in case of cross-border loss offsetting, Slovak Republic would be facing the decrease of the allocated corporate tax bases by 0.27 %. On the other hand, the implementation of full CCCTB would result into the increase of the corporate tax bases allocated in the Slovak Republic by 3.02 %.

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