Is two better than one?: The analysis of the CFC rules and the comparison of its rules in the ATAD vis-à-vis the CCTB proposal
This thesis analyses whether there is a necessity to have two different CFC regimes in two legislations, the ATAD and the CCTB proposal. The author examines the issues that are already present in the CFC that pose problems. This could support the argument that the EC’s actions in the implementation...
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| Format: | Others |
| Language: | English |
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Uppsala universitet, Juridiska institutionen
2018
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| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-352323 |