欧盟金融交易税－步履维艰 (Development and Issues of EU Financial Transaction Tax)

Abstract

本文介绍欧盟金融交易税的背景、强化合作草案的要点、尚未解决的法律问题、以及开征金融交易税对欧盟市场和欧盟之外市场的影响.

English Abstract: This paper introduces the background of the European Union’s Financial Transaction Tax proposals, the key issues of the proposal for implementing the enhanced cooperation in the area of financial transaction tax, the legal issues which have not been resolved, and the impact on the European Union market and other markets if the financial transaction tax is approved.

Note: Downloadable document is in Chinese.

Keywords: 欧盟金融交易税、强化合作, Financial Transaction Tax, Enhanced Cooperation