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• W1813515637 abstract "In 2000, the European Union set out the strategic goal to become a more competitive, stronger economic region with sustainable growth in terms of economy and jobs. An important part in achieving this goal is the complete establishment of the internal market to fully promote freedom of movement of goods, capital, services and people within the European Union. The Commission has identified diversity among Member States’ tax system as a big obstacle in the internal market, creating trade barriers, distorting competition and hampering growth. To efficiently deal with these distortions, the Commission has proposed the adoption of a Common Consolidated Corporate Tax Base; a new optional tax system that will allow multinational company groups in the European Union to comply only with one tax regime instead of a different set of rules for every country the company group is conducting business in. The proposal is intended to stimulate business and remove fiscal impediments in the internal market, but it has given rise to the question if it is possible to implement at all due to the inability of the members of the European Union to agree on common tax measures. A number of Member States have shown that they are unwilling to proceed with the matter and since approximation of direct taxation requires unanimity, many have feared that the proposal was dead on arrival.This has sparked the discussion of using enhanced cooperation to move forward with the proposal. It is a mechanism that allows for a smaller group of Member States to pursue deeper integration when it is found that it cannot be done throughout the Union as a whole. Having only been used twice before, enhanced cooperation is an interesting instrument of flexible integration that may very well be the only way to implement the Common Consolidated Corporate Tax base.This thesis examines the Commission’s proposal and the provisions of the enhanced cooperation mechanism. It also examines the previous usage of enhanced cooperation and the legal assessments of the provision requirements to see if it is applicable to the Common Consolidated Corporate Tax Base proposal. It will be shown that enhanced cooperation, although being somewhat untested and therefore making it hard to draw any definitive conclusion regarding the outcomes of such a process, is a realistic option for establishing a Common Consolidated Corporate Tax Base and thus furthering the functioning of the internal market." @default.
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• W1813515637 date "2011-01-01" @default.
• W1813515637 modified "2023-09-27" @default.
• W1813515637 title "A Common Consolidated Corporate Tax Base through Enhanced Cooperation" @default.
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