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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. Preuzeto s 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, br. 2, 2015, str. 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, br. 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), str. 327-338. Preuzeto s: https://urn.nsk.hr/urn:nbn:hr:145:664570 (Datum pristupa: 04.12.2024.)

Hodžić S. THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA. Ekonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues [Internet]. 30.12.2015. [pristupljeno 04.12.2024.];28(2):327-338. Dostupno na: 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, br. 2, str. 327-338, Prosinac 2015. [Online]. Dostupno na: https://urn.nsk.hr/urn:nbn:hr:145:664570. [Citirano: 04.12.2024.]

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Podaci o radu
Naslov (engleski)THE IMPACTS OF THE COMMON CONSOLIDATED CORPORATE TAX BASE IN CROATIA
AutorSabina Hodžić
Autorova ustanovaSveučilište u Rijeci
Fakultet ekonomije i turizma Dr. Mijo Mirković
Znanstveno / umjetničko
područje, polje i grana		DRUŠTVENE ZNANOSTI
Ekonomija
Sažetak (engleski)
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.
Ključne riječi (engleski)
Jezikengleski
Vrsta publikacijeZnanstveni rad - Prethodno/kratko priopćenje
Status objaveObjavljen
Vrsta recenzijeRecenziran - međunarodna recenzija
Verzija publikacijeObjavljena verzija rada (izdavačev PDF)
Naslov časopisaEkonomski vjesnik : Review of Contemporary Entrepreneurship, Business, and Economic Issues
Brojčani podacivol. 28, br. 2, str. 327-338
p-ISSN0353-359X
e-ISSN1847-2206
URN:NBNurn:nbn:hr:145:664570
Datum objave publikacije2015-12-30
URL dokumentahttp://hrcak.srce.hr/150374
Vrsta resursaTekst
Prava pristupaOtvoreni pristup
Uvjeti korištenjaIkona licence Imenovanje-Nekomercijalno-Bez prerada 4.0 međunarodna (CC BY-NC-ND 4.0)
Datum i vrijeme pohrane2017-03-06 13:36:30