| Author (Person) | Sharman, J. C. |
|---|---|
| Series Title | Journal of Common Market Studies |
| Series Details | Vol.46, No.5, December 2008, p1049-1070 |
| Publication Date | December 2008 |
| ISSN | 0021-9886 |
| Content Type | Journal | Series | Blog |
|
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. |
|
| Source Link | Link to Main Source http://onlinelibrary.wiley.com/ |
| Subject Categories | Taxation |
| Countries / Regions | Europe |
