Um die graphische Version (HTML) dieses E-Mails zu sehen, klicken Sie auf den folgenden Link, oder kopieren Sie ihn in Ihren Browser: < http://newsletter.wifo.ac.at/sys/w.aspx?sub=lhtxo_GpsAP&mid=255a4a33 > Einladung: WIFO-Extern zum Thema "The impacts of CCCTB implementation on budgetary revenues in the Czech Republic" ------------------------------------------------------------- ------------------------------------------------------------- Sehr geehrte Damen und Herren, das WIFO lädt Sie herzlich zum nächsten Termin der Vortragsreihe WIFO-Extern ein: DONNERSTAG, 7. April 2016, 13:15 Uhr WIFO, Kleiner Sitzungssaal Assoc. Prof. Danuse Nerudová, Ph.D. (Mendel University Brno) "The impacts of CCCTB implementation on budgetary revenues in the Czech Republic" Kommentar: Margit Schratzenstaller-Altzinger (WIFO) Abstract: The European Commission has been working on the draft of the directive introducing the Common Consolidated Corporate Tax Base (CCCTB) in the EU for more than 10 years. The draft was published on March 16th in 2011. The system can be considered as unique - it could create many advantages for the companies with cross-border activities. However, the implementation of the CCCTB will have impact not only on the companies acting on the Internal Market, but also on the revenue sides of individual EU countries' budgets in the area of corporate taxation. The aim of the papers is to identify and evaluate the impacts of the CCCTB implementation on the budget of the Czech Republic taking into account different implementation scenarios. The dataset for the research was gained from Amadeus and Bankscope database. The results of the research show that in case of the obligatory implementation the Czech Republic would gain 153 million ? (i.e., 3.4 percent) of budget revenues from corporate income tax in comparison with the current situation. In case of voluntary implementation in other EU countries than the Czech Republic, the Czech Republic would lose budget revenues in the range from 0.2 to 13.2 percent, depending on the assumptions regarding the tax base outflow from the Czech Republic. In case of obligatory implementation of CCCTB in the Euro area, the Czech Republic would lose the revenues in the range from 0.2 to 0.9 percent (based on data from 2011) if the following assumptions are fulfilled: lower effective tax rate in the country of the residency (Euro area country) of the parent company than in the Czech Republic, the existence of foreign subsidiary in the Euro area, CCCTB implementation resulting into the lower group tax liability, and the possibility to move the residency of the company outside the Czech Republic. Based on the above mentioned results, it is possible to formulate the recommendation for the Czech Republic to implement the CCCTB, because not joining "the club" may result in the decrease in the budget revenues from the corporate income taxation. Bei Interesse am Besuch dieses Vortrages schicken Sie bitte (bis einen Tag vor der Veranstaltung) eine formlose Anmeldung an veranstaltungen@wifo.ac.at < http://newsletter.wifo.ac.at/sys/r.aspx?sub=lhtxo_GpsAP&link=5mqt > , um uns die Abschätzung des Raumbedarfs zu erleichtern. Um diesen Vortrag in Ihren Kalender zu importieren, klicken Sie bitte hier < http://newsletter.wifo.ac.at/sys/r.aspx?sub=lhtxo_GpsAP&link=5mqr&mid=255a4a33 > . Wir würden uns freuen, Sie zu diesem Vortrag am WIFO begrüßen zu dürfen! --------------------------------------------------------------------------------------------- Fabian Unterlass WIFO - Österreichisches Institut für Wirtschaftsforschung Arsenal, Objekt 20 1030 Wien Tel.: +43 (1) 798 26 01-477 Fax: +43 (1) 798 93 86 Web: http://www.wifo.ac.at E-Mail: fabian.unterlass@wifo.ac.at --------------------------------------------------------------------------------------------- © 2014 Österreichisches Institut für Wirtschaftsforschung 1030 Wien, Arsenal, Objekt 20 Impressum < http://newsletter.wifo.ac.at/sys/r.aspx?sub=lhtxo_GpsAP&link=5mqu > | AGB < http://newsletter.wifo.ac.at/sys/r.aspx?sub=lhtxo_GpsAP&link=5mqw > | Datenschutzerklärung < http://newsletter.wifo.ac.at/sys/r.aspx?sub=lhtxo_GpsAP&link=5mqv > Tel.: +43 (0) 1 798 26 01-0 Fax: + 43 (0) 1 798 93 86 E-Mail: publikationen@wifo.ac.at ------------------------------------------------------------- Persönliche Daten ändern: < http://newsletter.wifo.ac.at/sys/r.aspx?sub=lhtxo_GpsAP&sl=1ng&mid=255a4a33 > ------------------------------------------------------------- Weiterleiten: < http://newsletter.wifo.ac.at/sys/r.aspx?sub=lhtxo_GpsAP&sl=1nh&mid=255a4a33 > ------------------------------------------------------------- Newsletter abbestellen: < http://newsletter.wifo.ac.at/sys/r.aspx?sub=lhtxo_GpsAP&sl=1nf&mid=255a4a33 > -------------------------------------------------------------