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The Common Consolidated Corporate Tax Base in the European Union : Bringing National Tax Systems Together?: A study on the aptitude of the CCCTB initiative to address the fragmentation of national corporate tax systems for the sake of cross-border groups.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
2017 (English)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

The European market is at a turning point in its construction. Its economic pattern has changed dramatically over the past decades, and we are witnessing more cross-border exchanges than ever before. It has been encouraged with the removal of the intra-European obstacles to the Common Market that it seeks to achieve through the fundamental freedoms. Yet in parallel, the field of direct taxation at the supra-national level remains relatively untouched. Instead, national corporate tax systems have remained rather identical to what they were at their first design in the early nineties. This chiasm between the economy’s evolution and its current fiscal environment has created economic and fiscal distortions. This is due to both the fragmentation of the national tax systems and the lack of harmonisation between the MS. The relaunched CCCTB 2016 Proposal for Directive intends to adress these issues. The purpose of this study is to shed light, with a de lege feranda approach, onto the extent of its value, efficiency, and practical enforceability. 

Place, publisher, year, edition, pages
2017.
Keyword [en]
CCCTB Directive Tax avoidance 2016
National Category
Law (excluding Law and Society)
Identifiers
URN: urn:nbn:se:uu:diva-322871OAI: oai:DiVA.org:uu-322871DiVA: diva2:1103756
Educational program
Master Programme in International Tax Law and EU Tax Law
Supervisors
Examiners
Available from: 2017-06-27 Created: 2017-05-31 Last updated: 2017-06-27Bibliographically approved

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Citation style
  • apa
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  • nn-NB
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  • Other locale
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Output format
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