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

21 Pages Posted: 16 Oct 2008

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.

Suggested Citation

Sharman, J.C., Regional Deals and the Global Imperative: The External Dimension of the European Union Savings Tax Directive. JCMS: Journal of Common Market Studies, Vol. 46, Issue 5, pp. 1049-1069, December 2008. Available at SSRN: https://ssrn.com/abstract=1281716 or http://dx.doi.org/10.1111/j.1468-5965.2008.00829.x

J.C. Sharman (Contact Author)

Griffith University

170 Kessels Road
Nathan, Queensland QLD 4111
Australia

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