Regional Deals and the Global Imperative: The External Dimensions of the European Union Savings Tax Directive
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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.
Journal of Common Market Studies
© 2008 the Authors, UACES and Blackwell Publishing. This is the author-manuscript version of the paper. Reproduced in accordance with the copyright policy of the publisher. The definitive version is available at http://onlinelibrary.wiley.com/