Essays about: "Lina Mockeliùnaitè"

Found 1 essay containing the words Lina Mockeliùnaitè.

  1. 1. Tricky Taxation: The Evolution of EU Rules Regarding Cross-Border Loss Shifting and Their Impact on Business Locational Decisions

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Lina Mockeliùnaitè; [2004]
    Keywords : direct tax harmonisation; multinational enterprise; investment location; cross- border loss relief; Management of enterprises; Företagsledning; management; Business and Economics;

    Abstract : Direct tax harmonisation in the EU is the next and perhaps the last step towards complete economic integration after the creation of Economic and Monetary Union. However, because of political sensitivity of taxation only indirect taxes are harmonised in the EU, while direct tax competition between Member States stays. READ MORE