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@inbook{1138521,
author = {Kranecová, Jana},
address = {Omsk},
booktitle = {Problems of application of tax law in Central and Eastern European Countries},
editor = {Kostukov, A.N.},
keywords = {corporate income tax; CCCTB; harmonisation; amortazation; tax base},
howpublished = {tištěná verze "print"},
language = {eng},
location = {Omsk},
isbn = {978-5-7779-1628-0},
pages = {379-386},
publisher = {Omsk F. M. Dostoevsky State University},
title = {Corporate Income Tax in the Context of International Law},
year = {2013}
}
TY - CHAP
ID - 1138521
AU - Kranecová, Jana
PY - 2013
TI - Corporate Income Tax in the Context of International Law
VL - Neuveden
PB - Omsk F. M. Dostoevsky State University
CY - Omsk
SN - 9785777916280
KW - corporate income tax
KW - CCCTB
KW - harmonisation
KW - amortazation
KW - tax base
N2 - The author dwells on the tax base (including consolidated tax base) as one of the basic elements of corporate income tax. The comparison with EU legislation is included.
ER -
KRANECOVÁ, Jana. Corporate Income Tax in the Context of International Law. In Kostukov, A.N. \textit{Problems of application of tax law in Central and Eastern European Countries}. Omsk: Omsk F. M. Dostoevsky State University, 2013, s.~379-386. ISBN~978-5-7779-1628-0.
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