Miss Ella O'donoghue
|Member of the Durham Law School|
Ella is completing a Master of Jurisprudence (MJur) at Durham Law School. Ella graduated from Durham University with an Upper Second-Class degree in Law (LLB). Ella has an interest in EU law which is the focus of her research.
Ella’s research focuses on corporate tax harmonisation within the EU. Her thesis considers the problems which arise as a result of each Member State having their own corporate tax systems. The thesis explores the current negative harmonisation which has taken place through the CJEU’s free movement case-law and through the use of State aid controls. The thesis then considers the possibility of positive harmonisation by investigating the Common Consolidated Corporate Tax Base which is the Commissions latest corporate tax proposal.