Essays about: "EU tax policy"
Showing result 16 - 20 of 37 essays containing the words EU tax policy.
-
16. Fiscal Sovereignty and State Aid in the field of Direct Taxation of EU Law
University essay from Lunds universitet/Institutionen för handelsrättAbstract : This thesis investigates if the recent decisions by the Commission on State aid in direct tax law are intruding on the EU Member States’ fiscal sovereignty. The author concludes that the Commission’s basic legal arguments of the reference system, being the corporate income tax system of the relevant Member States, as well as the arm’s length principle as a tool to assess selectivity in article 107(1) TFEU, are problematic from a fiscal sovereignty point of view. READ MORE
-
17. Thin Capitalization in the OECD, the EU and Sweden: policy responses, evaluation and alternatives.
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : The issue of thin capitalization has risen in importance in recent years, to the point that it warranted international action. That action came in the form of Action 4 of the OECD BEPS Project, of Article 4 of the EU ATAD and of the new interest deduction limitation rules in the national Swedish legislation. READ MORE
-
18. Environmental policy after Brexit : how does the introduction of a fossil-energy tax affect the british economy?
University essay from SLU/Dept. of EconomicsAbstract : As the United Kingdom (UK) is set to leave the European Union (EU) in 2019, it faces large uncertainties especially with respect to international policy such as climate policies. The UK still has to meet previously agreed upon climate targets but it now has the possibility to abolish EU climate policies and implement different strategies on a national level. READ MORE
-
19. Art. 4 ATAD : How the Interest Limitation Rule of the ATAD aligns with the Freedoms of the TFEU and National Constitutions
University essay from Uppsala universitet/Juridiska institutionenAbstract : This thesis addresses Art. 4 ATAD and looks at it from two different angles. Firstly, Art. 4 ATAD will be examined in the light of the TFEU freedoms. READ MORE
-
20. The Effect of Environmental Policy Instruments : -An empirical study of the OECD countries’ environmental performance
University essay from Umeå universitet/NationalekonomiAbstract : The concept of environmental performance is in this study regarded as either countries’ carbon dioxide (CO2) emissions per capita, or an index that considers not only reduction in emission levels but also produced output. Two environmental policies that are available for mitigating CO2 emissions will be discussed. READ MORE
