Essays about: "Common Consolidated Corporate Tax Base CCCTB"

Found 2 essays containing the words Common Consolidated Corporate Tax Base CCCTB.

  1. 1. 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

  3. 2. 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