Matches in SemOpenAlex for { <https://semopenalex.org/work/W3186408588> ?p ?o ?g. }
Showing items 1 to 79 of
79
with 100 items per page.
- W3186408588 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." @default.
- W3186408588 created "2021-08-02" @default.
- W3186408588 creator A5061398883 @default.
- W3186408588 date "1992-01-01" @default.
- W3186408588 modified "2023-09-23" @default.
- W3186408588 title "Harmonisation of corporate tax law in the European Community" @default.
- W3186408588 hasPublicationYear "1992" @default.
- W3186408588 type Work @default.
- W3186408588 sameAs 3186408588 @default.
- W3186408588 citedByCount "0" @default.
- W3186408588 crossrefType "dissertation" @default.
- W3186408588 hasAuthorship W3186408588A5061398883 @default.
- W3186408588 hasConcept C10138342 @default.
- W3186408588 hasConcept C116834253 @default.
- W3186408588 hasConcept C121955636 @default.
- W3186408588 hasConcept C144133560 @default.
- W3186408588 hasConcept C161191863 @default.
- W3186408588 hasConcept C162324750 @default.
- W3186408588 hasConcept C17744445 @default.
- W3186408588 hasConcept C190253527 @default.
- W3186408588 hasConcept C198082294 @default.
- W3186408588 hasConcept C199539241 @default.
- W3186408588 hasConcept C2776034101 @default.
- W3186408588 hasConcept C2777855551 @default.
- W3186408588 hasConcept C2780608745 @default.
- W3186408588 hasConcept C41008148 @default.
- W3186408588 hasConcept C51303962 @default.
- W3186408588 hasConcept C55674860 @default.
- W3186408588 hasConcept C59822182 @default.
- W3186408588 hasConcept C83009810 @default.
- W3186408588 hasConcept C86803240 @default.
- W3186408588 hasConcept C94625758 @default.
- W3186408588 hasConceptScore W3186408588C10138342 @default.
- W3186408588 hasConceptScore W3186408588C116834253 @default.
- W3186408588 hasConceptScore W3186408588C121955636 @default.
- W3186408588 hasConceptScore W3186408588C144133560 @default.
- W3186408588 hasConceptScore W3186408588C161191863 @default.
- W3186408588 hasConceptScore W3186408588C162324750 @default.
- W3186408588 hasConceptScore W3186408588C17744445 @default.
- W3186408588 hasConceptScore W3186408588C190253527 @default.
- W3186408588 hasConceptScore W3186408588C198082294 @default.
- W3186408588 hasConceptScore W3186408588C199539241 @default.
- W3186408588 hasConceptScore W3186408588C2776034101 @default.
- W3186408588 hasConceptScore W3186408588C2777855551 @default.
- W3186408588 hasConceptScore W3186408588C2780608745 @default.
- W3186408588 hasConceptScore W3186408588C41008148 @default.
- W3186408588 hasConceptScore W3186408588C51303962 @default.
- W3186408588 hasConceptScore W3186408588C55674860 @default.
- W3186408588 hasConceptScore W3186408588C59822182 @default.
- W3186408588 hasConceptScore W3186408588C83009810 @default.
- W3186408588 hasConceptScore W3186408588C86803240 @default.
- W3186408588 hasConceptScore W3186408588C94625758 @default.
- W3186408588 hasLocation W31864085881 @default.
- W3186408588 hasOpenAccess W3186408588 @default.
- W3186408588 hasPrimaryLocation W31864085881 @default.
- W3186408588 hasRelatedWork W1877067036 @default.
- W3186408588 hasRelatedWork W1975619797 @default.
- W3186408588 hasRelatedWork W2040060868 @default.
- W3186408588 hasRelatedWork W2260995535 @default.
- W3186408588 hasRelatedWork W2272546146 @default.
- W3186408588 hasRelatedWork W2293000339 @default.
- W3186408588 hasRelatedWork W2329724795 @default.
- W3186408588 hasRelatedWork W2566140251 @default.
- W3186408588 hasRelatedWork W2599283398 @default.
- W3186408588 hasRelatedWork W2610718010 @default.
- W3186408588 hasRelatedWork W2779672113 @default.
- W3186408588 hasRelatedWork W2792424465 @default.
- W3186408588 hasRelatedWork W2964122881 @default.
- W3186408588 hasRelatedWork W3013672026 @default.
- W3186408588 hasRelatedWork W3034547937 @default.
- W3186408588 hasRelatedWork W3044661004 @default.
- W3186408588 hasRelatedWork W3048770724 @default.
- W3186408588 hasRelatedWork W3102523438 @default.
- W3186408588 hasRelatedWork W3191951116 @default.
- W3186408588 hasRelatedWork W659266833 @default.
- W3186408588 isParatext "false" @default.
- W3186408588 isRetracted "false" @default.
- W3186408588 magId "3186408588" @default.
- W3186408588 workType "dissertation" @default.