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The CCCTB Initiative as a Possible Solution to the Conflict Between the Internal Market and National tax AutonomyMäki-Lohiluoma, Juho
Helsinki Law Review 2019/1 s. 150–179
This article examines the CCCTB proposal as a possible solution to the conflict between the internal market and national tax autonomy. When focusing strictly on the said proposals in their current form, analysis of their capabilities to solve the conflict seem dim. On the other hand, if
the CC(C)TB is seen as a system of formula apportionment and as an evolving framework, which can be enacted in parts of the internal market through for example enhanced cooperation, the outcast looks more positive.