HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION EXPLORATION AND LESSONS FOR THE FUTURE
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HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION EXPLORATION AND LESSONS FOR THE FUTURE
https://khothuvien.cori!HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION.EXPLORATION AND LESSONS FOR THE FUTUREMARIOLA SEERUTHUN-KOWA HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION EXPLORATION AND LESSONS FOR THE FUTUREALCZYKPhD. THE UNIVERSITY OF EDINBURGH. 2011IABSTRACTThe EƯ regulator}' framework for direct taxation is composed of three interconnected elements. First, having satisfied the requirement of a unanimous vote, the EƯ adopted a range of directives on the basis of the general harmonisation provision (A HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION EXPLORATION AND LESSONS FOR THE FUTURErticle 115 TFEU). Therefore, a traditional hard law framework harmonising some aspects of direct taxation exists in the EU. Second, case law is an indHARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION EXPLORATION AND LESSONS FOR THE FUTURE
irect method of exerting influence on the direct tax field. As long as no positive integration has been brought about, the Member States are free to rhttps://khothuvien.cori!HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION.EXPLORATION AND LESSONS FOR THE FUTUREMARIOLA SEERUTHUN-KOWA HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION EXPLORATION AND LESSONS FOR THE FUTUREg the Treaty rules on non-discrimination. Jurisprudence has been an influential and dominant regulator}' tool. Third, corporate taxation has also been regulated through soft law. The key example of a non-legally binding instrument in the direct tax field is the Code of Conduct for Business Taxation. HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION EXPLORATION AND LESSONS FOR THE FUTUREThis thesis investigates interactions between these hard and soft law measures and draws conclusions about the future of EU direct tax regulation. ToHARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION EXPLORATION AND LESSONS FOR THE FUTURE
achieve these aims, two research strands are explored. First, the thesis discusses the nature of the Code. In particular, it is investigated whether thttps://khothuvien.cori!HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION.EXPLORATION AND LESSONS FOR THE FUTUREMARIOLA SEERUTHUN-KOWA HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION EXPLORATION AND LESSONS FOR THE FUTUREented. Behind soft law terminology, the Code operates as a hard law measure. Supported by an examination of the OECD anti-harmful tax competition initiative, the thesis concludes that the use of soft law in tax regulation has not been wholly successful. The introduction of legally binding solutions HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION EXPLORATION AND LESSONS FOR THE FUTUREis restricted by the requirement of unanimity, which is difficult to attain in the expanding EU. Thus, hard law has instead been introduced through thHARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION EXPLORATION AND LESSONS FOR THE FUTURE
e back door, raising valid questions about regulatory legitimacy.Second, this thesis explores the relationships between hard and soft law in the widerhttps://khothuvien.cori!HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION.EXPLORATION AND LESSONS FOR THE FUTUREMARIOLA SEERUTHUN-KOWA HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION EXPLORATION AND LESSONS FOR THE FUTUREs to be characterised as a soft law measure situated within the regulator}' environment of2taxation that, for years, has been dominated by hard law instruments. At this level, interactions between ECJ jurisprudence and soft law instruments are also explored.Consequently, the thesis demonstrates that HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION EXPLORATION AND LESSONS FOR THE FUTURE hard law and soft law are not necessarily alterative choices; both approaches can be applied simultaneously to influence one regulator}' field, and bHARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION EXPLORATION AND LESSONS FOR THE FUTURE
oth offer different strengths and values. In a field as politically sensitive as direct taxation, soft law may prove to be insufficient to bring abouthttps://khothuvien.cori!HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION.EXPLORATION AND LESSONS FOR THE FUTUREMARIOLA SEERUTHUN-KOWA HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION EXPLORATION AND LESSONS FOR THE FUTUREhat the current, disingenuous hybrid regulation of direct taxes in the EƯ should be replaced with a more transparent hybrid, where hard law measures are openly applied and soft law is given the opportunity to regulate in parallel and to its own distinct potential.3DECLARATIONI declare that I have co HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION EXPLORATION AND LESSONS FOR THE FUTUREmposed this thesis, that this work is my own and that it has not been submitted for any other degree or professional qualification.4ACKNOWLEDGMENTSWriHARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION EXPLORATION AND LESSONS FOR THE FUTURE
ting a PhD thesis takes a lot of determination. It also takes a lot of help. I would like to express my sincere thanks to my supervisors, Professor Nihttps://khothuvien.cori!HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION.EXPLORATION AND LESSONS FOR THE FUTUREMARIOLA SEERUTHUN-KOWA HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION EXPLORATION AND LESSONS FOR THE FUTUREtute of Taxation PhD grants, for which I am immensely grateful.I would like to thank my parents, Jolanta and Lech, and sister, Agnieszka, for their never-ending support from over 1000 miles away.A very special thank you to my husband, Kevin, for his tolerance of this hectic time, words of encouragem HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION EXPLORATION AND LESSONS FOR THE FUTUREent when most needed and for his professional advice on any IT problems I have encountered.Thank you to my friends and NCL colleagues for their intereHARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION EXPLORATION AND LESSONS FOR THE FUTURE
st in my work and for providing much needed distraction.5TABLE OF CONTENTSCHAPTER 1. BETWEEN HARD LAW AND SOFT LAW: THE EUROPEAN UNIONREGULATORY INFLUhttps://khothuvien.cori!HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION.EXPLORATION AND LESSONS FOR THE FUTUREMARIOLA SEERUTHUN-KOWA HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION EXPLORATION AND LESSONS FOR THE FUTUREtion matters.................................................201.1.1.Direct tax regimes and the EU...........................................201.1.2.The importance of direct taxation In the national context...............221.1.3.The need for evolution................................................. HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION EXPLORATION AND LESSONS FOR THE FUTURE.271.2.Regulatory dynamics in the European Union...................................281.2.1.A hybrid structure.........................................HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION EXPLORATION AND LESSONS FOR THE FUTURE
.............28https://khothuvien.cori!HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION.EXPLORATION AND LESSONS FOR THE FUTUREMARIOLA SEERUTHUN-KOWAhttps://khothuvien.cori!HARD LAW AND SOFT LAW INTERACTIONS IN EU CORPORATE TAX REGULATION.EXPLORATION AND LESSONS FOR THE FUTUREMARIOLA SEERUTHUN-KOWAGọi ngay
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