It is thus limited to the elements of the common base, i.e. the rules for calculating the corporate tax base, including certain provisions against tax avoidance and on the international dimension of the proposed tax system.
Zato je omejen na elemente skupne osnove, tj. pravila za izračun osnove za davek od dohodkov pravnih oseb, vključno z nekaterimi določbami proti izogibanju davkom in o mednarodni razsežnosti predlaganega davčnega sistema.