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

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    54403_1.pdf (94.32Kb)
    Author(s)
    Sharman, JC
    Griffith University Author(s)
    Sharman, Jason C.
    Year published
    2008
    Metadata
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    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.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.
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    Journal Title
    Journal of Common Market Studies
    Volume
    46
    Issue
    5
    DOI
    https://doi.org/10.1111/j.1468-5965.2008.00829.x
    Copyright Statement
    © 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/
    Subject
    Policy and administration
    Political science
    Publication URI
    http://hdl.handle.net/10072/23145
    Collection
    • Journal articles

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