Browsing Law School (Theses and Dissertations) by Subject "Taxation"
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Are the existing mechanisms and instruments available to the institutions of the EU sufficient to achieve effective harmonisation of Member States' direct tax regimes?
(Trinity College Dublin. School of Law. Discipline of Law, 2018)This thesis examines the various mechanisms and instruments available to the institutions of the EU with a view to determining whether they could enable the EU to achieve an effective harmonisation of the Member States' ...