Common Consolidated Corporate Tax Base (CCCTB). We exploit a unique research setting which was created by an economic impact … assessment of CCCTB that was made available to the MEPs. Using regression analysis, we investigate if the voting behaviour of … MEPs was influenced by the predicted economic impact of CCCTB on their country. Our results show that, even after …

In the context of the proposed European CCCTB there is clearly a perceived need for the introduction of a common thin … States opting out of the CCCTB. The principal aim of this paper is to establish whether such a need does indeed exist, and if … so, which considerations should guide the design of a thin capitalization rule for the CCCTB. The paper starts by …

Proposal for a Council Directive on a CCCTB and established a draft of rules how to consolidate companies within the EU for the … tax purposes. Can the tax approach based on the CCCTB be affected by a change in the IFRS such as a change in the concept …

provisions for future liabilities are deductible from taxable earnings, as proposed in the CCCTB concept. The paper concentrates …

institutional leadership in combination with values, morals, principles and ethics in the management of HE, and third, the … values, morals, principles and ethics, and the quality of HE management. The empirical part of this article included the …

, public administration structures and regulations vary among the Member States and a set of common principles can guide them … towards administrative convergence and performance. This paper aims to analyze the shared principles of a common European … Administrative Space and also to address the link between these principles and the performance of public institutions from a …