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THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA

Ekonomski vjesnik/Econviews

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Title THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA
 
Creator Hodžić, Sabina
 
Description As of 1 July 2013, i.e. with Croatia’s accession to the European Union, the number of Member States of the European Union rose to 28. The diversity of tax systems among the Member States causes interferences in cross-border activities of tax firms. That encourages transfer of income to countries with lower tax rates. The aim of this paper is to present the main points of view on the implications of the introduction of the Common Consolidated Corporate Tax Base (CCCTB) in Croatia. This paper also estimates the effects of the prospective apportionment procedure on corporate group entities in Croatia. The acceptance of the CCCTB system will make Croatia attractive to foreign investors. It will also enable foreign multinational companies to do business in Croatia, which will contribute to its economic growth. Keywords: Fiscal policy, corporate income tax, common consolidated corporate tax base, formula apportionment 
 
Publisher Faculty of Economics in Osijek
 
Contributor —
 
Date 2015-12-17
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
 
Identifier http://hrcak.srce.hr/ojs/index.php/ekonomski-vjesnik/article/view/3365
 
Source Ekonomski vjesnik/Econviews - Review of Contemporary Business, Entrepreneurship and Economic Issues; Vol 28, No 2 (2015); 327-338
Ekonomski vjesnik/Econviews - Review of Contemporary Business, Entrepreneurship and Economic Issues; Vol 28, No 2 (2015); 327-338
1847-2206
0353-359X
 
Language eng
 
Relation http://hrcak.srce.hr/ojs/index.php/ekonomski-vjesnik/article/view/3365/2235
http://hrcak.srce.hr/ojs/index.php/ekonomski-vjesnik/article/downloadSuppFile/3365/1965