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DC Field | Value | Language |
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dc.date.accessioned | 2015-05-14T10:07:07Z | |
dc.date.available | 2015-05-14T10:07:07Z | |
dc.date.issued | 2009 | |
dc.identifier.uri | https://www.um.edu.mt/library/oar//handle/123456789/2901 | |
dc.description | B. ACCTY. (HONS) | en_GB |
dc.description.abstract | Tax harmonisation is critical to the operation of the Single Market so that goods, services, people and capital can move freely around the EU. Full realization of the single European market is impeded because businesses operating across borders deal with many different company tax regimes. To help remove this obstacle, the European Commission wants to introduce a Common Consolidated Corporate Tax Base (CCCTB). The diversity of company taxation in the EU causes several distortions and obstacles with respect to cross-border business activities. As László Kovács, the Commissioner for Taxation and Customs Union commented: ??the CCCTB is the solution to eliminate existing fiscal obstacles throughout the European Union, help companies to improve their competitiveness and make Europe a more attractive place to do business.? (László Kovács, 2007) 1 However, there has been considerable debate and discussion by the Member States who are not very optimistic about this ambitious project. Member States currently benefiting from lower corporation taxes in relation to their EU neighbours are opposing the CCCTB. Similarly, this research shows that CCCTB may negatively impact Malta. The main reasons being that currently Malta has a taxable system that attracts many investments, while being also relatively simple. Furthermore, CCCTB may shift taxable profits out of Malta and create more administrative costs and complications for both Inland Revenue and businesses alike. | en_GB |
dc.language.iso | en | en_GB |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
dc.subject | Taxation -- Malta | en_GB |
dc.subject | Taxation -- European Union countries | en_GB |
dc.subject | International business enterprises -- Taxation -- European Union countries | en_GB |
dc.title | The Common Consolidated Corporate Tax Base (CCCTB) : should Malta adopt it? | en_GB |
dc.type | bachelorThesis | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.publisher.institution | University of Malta | en_GB |
dc.publisher.department | Faculty of Economics, Management and Accountancy. Department of Accountancy | en_GB |
dc.description.reviewed | N/A | en_GB |
dc.contributor.creator | Scerri, Abigail | |
Appears in Collections: | Dissertations - FacEma - 2009 Dissertations - FacEMAAcc - 2009 |
Files in This Item:
File | Description | Size | Format | |
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09BACC064.pdf Restricted Access | 1.31 MB | Adobe PDF | View/Open Request a copy |
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