Regional Deals and the Global Imperative: The External Dimension of the European Union Savings Tax Directive

J.C. Sharman

Journal of Common Market Studies, 2008, vol. 46, issue 5, 1049-1069

Abstract: This article examines how an internal deal to tax non‐resident EU savings came to depend on the co‐operation of non‐member jurisdictions. These efforts were both motivated and sabotaged by a policy narrative asserting that increased capital mobility poses a new global imperative for national and regional policy‐making.

Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:bla:jcmkts:v:46:y:2008:i:5:p:1049-1069

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