Corporate mobility and regulatory competition in the evolution of the EU internal market: a critical appraisal

Bellenghi, Guido (A.A. 2019/2020) Corporate mobility and regulatory competition in the evolution of the EU internal market: a critical appraisal. Tesi di Laurea in Diritto dell'Unione europea, Luiss Guido Carli, relatore Daniele Gallo, pp. 225. [Single Cycle Master's Degree Thesis]

PDF (Full text)
Download (2MB) | Preview


Corporate mobility and regulatory competition. Regulatory competition and the fundamental freedoms within the framework of the internal market. Freedom of establishment for companies. Free movement of capital. Corporate governance and regulatory competition. Corporate governance between transnational convergence and national dependence. Reflexive harmonisation of corporate governance within the EU. Limited regulatory arbitrage and matters of regulatory competition in the field of corporate governance. Concluding remarks: corporate governance as an insufficient albeit complementary incentive for cross-border reincorporation. Business taxation and regulatory competition. Corporate taxation and the concept of "harmful tax competition". The difficult relationship between corporate mobility and taxation in the Court’s case law. State aid and regulatory competition. Can tax rulings be an issue under State aid law?


Bibliografia: pp. 183-220.

Thesis Type: Single Cycle Master's Degree Thesis
Institution: Luiss Guido Carli
Degree Program: Single Cycle Master's Degree Programs > Single Cycle Master's Degree Program in Law (LMG-01)
Outstanding Thesis: Department of Law
Chair: Diritto dell'Unione europea
Thesis Supervisor: Gallo, Daniele
Thesis Co-Supervisor: Moavero Milanesi, Enzo
Academic Year: 2019/2020
Session: Extraordinary
Additional Information: Sessione anticipata 2020/2021. La tesi è vincitrice del Premio "Tesi d'Eccellenza" 2019/2020 ed è pubblicata online dalla Luiss University Press nella collana Working Paper.
Deposited by: Alessandro Perfetti
Date Deposited: 14 Jul 2021 07:24
Last Modified: 14 Jul 2021 09:30


Downloads per month over past year

Repository Staff Only

View Item View Item