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The aim of this paper is twofold. First, we want to examine whether and if so, to what extent, the concept of International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for the EU-wide activities of multinationals as proposed by...
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The main goal of this article is to discuss the mutual economic relations between personal and corporate income taxes …. The article consists of three parts. The first is an introduction to these taxes and taxation. The second is the analysis … clarifies the aspects of taxes that should be considered in an optimal tax system construction. These include solutions which …
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