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Harmonisation of corporate tax law in the European Community

Mavraganis, George; (1992) Harmonisation of corporate tax law in the European Community. Doctoral thesis (Ph.D), UCL (University College London). Green open access

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Abstract

The purpose of this thesis is to contribute to the knowledge of a subject whose importance is inversely proportional to the amount of research that has taken place so far. However, the establishment of the Single Market and the accelerating process of European integration together with recent initiatives taken at Community level (Adoption by the Council of two Directives and of a Convention, Proposal for new Directives by the Commission, Setting up of the Ruding Committee) have revived the academic interest on this topic. The research has been carried out taking into account that the topic covers two fields of law, namely European Community law and international tax law. As a result, the content of the thesis is a synthesis of both laws and covers several aspects of the topic. More specifically, after a theoretical analysis of the concept of harmonisation of laws with particular reference to the harmonisation of tax laws in the EC it follows the identification of the problem, that is the potential distortions that will be caused to the Single Market by the existence of twelve different corporate tax regimes. The identification of the problem is supplemented by the analysis of its sensitive political aspects and by detailed reference to the principles which should characterise any attempt to solve the problem. In addition, the close examination of the legislative measures which have been proposed or adopted at Community level and are intended to tackle some parts of the problem occupies a significant position in the thesis. Finally, the research on the topic concludes with the critical juxtaposition of the possible solutions and with a brief speculative description of the prospects of the process of corporate tax harmonisation.

Type: Thesis (Doctoral)
Qualification: Ph.D
Title: Harmonisation of corporate tax law in the European Community
Open access status: An open access version is available from UCL Discovery
Language: English
Additional information: Thesis digitised by ProQuest.
Keywords: Social sciences; Tax laws
URI: https://discovery.ucl.ac.uk/id/eprint/10116287
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