Essays about: "CCCTB"

Found 3 essays containing the word CCCTB.

1. 1. The re-launched CCCTB proposal - an analysis of its compliance with Protocol (No 2) on the application of the principles of subsidiarity and proportionality

   University essay from Lunds universitet/Juridiska institutionen

   Author : Oskar Cimmerholm; [2016]
   Keywords : EU law; Tax law; Law and Political Science;

   Abstract : This thesis analyses the compliance of the CCCTB directive proposals with certain aspects of Protocol (No 2) on the Application of the Principles of Subsidiarity and Proportionality. The thesis presents the various CCCTB proposals issued by the European Commission in 2011 and 2016. READ MORE

3. 2. Supranational actors in intergovernmental policy areas - The European Commission as an agent in tax policy

   University essay from Lunds universitet/Statsvetenskapliga institutionen

   Author : Tamara Celina Lang; [2014]
   Keywords : Principal-agent approach; agent strategies; EU tax policy; direct taxation; Common Consolidated Corporate Tax Base CCCTB ; Law and Political Science;

   Abstract : The aim of this thesis is to examine how a supranational institution acts in a policy field marked by a high degree of intergovernmental decision-making (i.e. decision-making between Member State governments). READ MORE

4. 3. A Common Consolidated Corporate Tax Base through Enhanced Cooperation?

   University essay from Lunds universitet/Juridiska institutionen

   Author : Alex Källberg; [2011]
   Keywords : International Taxation; European Union; CCCTB; Common Consolidated Corporate Tax Base; Flexible Integration; Enhanced Cooperation; Law and Political Science;

   Abstract : År 2000 satte den Europeiska Unionen ett strategiskt mål att bli en större, mer konkurrenskraftig ekonomisk region med stark tillväxt för ekonomi och arbetskraft. En viktig komponent i att nå detta mål är att utveckla den inre marknaden och stödja den fria rörligheten för varor, kapital, tjänster och personer inom den Europeiska Unionen. READ MORE