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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
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Law, Department of Law.
2018 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

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 of the ATAD and the CCTB have been over-reaching in the EC’s attempt to eradicate tax erosion and profit shifting through the examination of the CFC provisions in the ATAD and the CCTB proposal. In this context, this article focuses on the analysis of Articles 7-8 of the ATAD and Articles 59-60 of CCTB.

Place, publisher, year, edition, pages
2018. , p. 65
National Category
Law and Society
Identifiers
URN: urn:nbn:se:uu:diva-352323OAI: oai:DiVA.org:uu-352323DiVA, id: diva2:1212796
Educational program
Master Programme in International Tax Law and EU Tax Law
Supervisors
Examiners
Available from: 2018-07-02 Created: 2018-06-03 Last updated: 2018-07-02Bibliographically approved

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