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

被引：13

作者：

Sharman, J. C. ^{[1
]}

机构：

[1] Griffith Univ, Ctr Governance & Publ Policy, Nathan, Qld 4111, Australia

来源：

JCMS-JOURNAL OF COMMON MARKET STUDIES | 2008年 / 46卷 / 05期

关键词：

D O I：

10.1111/j.1468-5965.2008.00829.x

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

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.

引用

页码：1049 / 1069

页数：21

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