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Scientific paper - Preliminary note / Short communication
THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA
Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, 28 (2015), 2; 327-338. urn:nbn:hr:145:664570
Hodžić, Sabina

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Hodžić, S. (2015). THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA. Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, 28. (2), 327-338. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:664570

Hodžić, Sabina. "THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA." Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, vol. 28, no. 2, 2015, pp. 327-338. https://urn.nsk.hr/urn:nbn:hr:145:664570

Hodžić, Sabina. "THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA." Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues 28, no. 2 (2015): 327-338. https://urn.nsk.hr/urn:nbn:hr:145:664570

Hodžić, S. (2015) 'THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA', Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, 28(2), pp. 327-338. Available at: https://urn.nsk.hr/urn:nbn:hr:145:664570 (Accessed 07 December 2024)

Hodžić S. THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA. Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues [Internet]. 2015 December 30 [cited 2024 December 07];28(2):327-338. Available at: https://urn.nsk.hr/urn:nbn:hr:145:664570

S. Hodžić, "THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA", Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues, vol. 28, no. 2, pp. 327-338, December 2015. [Online]. Available at: https://urn.nsk.hr/urn:nbn:hr:145:664570. [Accessed: 07 December 2024]

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Metadata
Title (english)THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA
AuthorSabina Hodžić
Author's institutionUniversity of Rijeka
Faculty of economics and tourism Dr. Mijo Mirković
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Abstract (english)
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 (english)
Languageenglish
Publication typeScientific paper - Preliminary note / Short communication
Publication statusPublished
Peer reviewPeer review - international
Publication versionPublished version
Journal titleEkonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues
Numberingvol. 28, no. 2, pp. 327-338
p-ISSN0353-359X
e-ISSN1847-2206
URN:NBNurn:nbn:hr:145:664570
Publication2015-12-30
Document URLhttp://hrcak.srce.hr/150374
Type of resourceText
Access conditionsOpen access
Terms of useLicence Attribution-NonCommercial-NoDerivatives 4.0 International (CC BY-NC-ND 4.0) icon
Created on2017-03-06 13:36:30