Possibilities of harmonization of direct taxes in the EU

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    • Table 1. Overview of taxes’ rates in the EU members states
    • Table 2. Non-tax expenses of company ABC Ltd. (auxiliary calculations in EUR)
    • Table 3. Tax base of company ABC Ltd. in years 2011–2015 in EUR
    • Table 4. Consolidated corporate tax base in EUR
    • Table 5. Data of company ABC Ltd. in EUR
    • Table 6. Data of company KLM Ltd. in EUR
    • Table 7. Division of consolidated corporate tax base between companies ABC Ltd. and KLM Ltd. (CCCTB proposal, 2011)
    • Table 8. Division of consolidated corporate tax base between companies’ ABC Ltd. and KLM Ltd. (CCCTB proposal, 2012)
    • Table 9. Comparison of tax base
    • Table 10. The comparison of ways of assets depreciation under the legislation of the Slovak Republic and the proposal of Directive of CCCTB