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.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:uu-352323 |
| Date | January 2018 |
| Creators | Chen, Sylvia |
| Publisher | Uppsala universitet, Juridiska institutionen |
| Source Sets | DiVA Archive at Upsalla University |
| Language | English |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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