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Regional Deals and the Global Imperative: The External Dimension of the European Union Savings Tax Directive
Author(s) -
SHARMAN J.C.
Publication year - 2008
Publication title -
jcms: journal of common market studies
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.54
H-Index - 90
eISSN - 1468-5965
pISSN - 0021-9886
DOI - 10.1111/j.1468-5965.2008.00829.x
Subject(s) - directive , european union , dimension (graph theory) , capital (architecture) , narrative , member states , tax policy , political science , international trade , economics , business , law and economics , international economics , public economics , tax reform , geography , computer science , linguistics , philosophy , mathematics , archaeology , pure mathematics , programming language
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.