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28. 6. 2013.
The Meaning of the Common Consolidates Corporate Tax Base in the Republic of Croatia
As of 1 July 2013, i.e. upon Croatian accession to the European Union, the European Union will consist of 28 member states. Diversity of tax systems among 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 implications of the introduction of the Common Consolidates Corporate Tax Base (CCCTB) in Croatia. This paper also estimates the effects of prospective apportionment procedure on corporate group entity in Croatia.