EC Free Movement of Capital, Income Taxation and Third Countries: Four Selected Issues

1. Auflage 2008
ISBN: 978-90-411-2710-5
Verlag: Wolters Kluwer

Buch, Englisch, Band 09, 172 Seiten, Format (B × H): 155 mm x 236 mm, Gewicht: 249 g

Reihe: Efs Brochure Series

Free movement of capital is at the heart of the Single Market and is one of its “four freedoms”. It enables integrated, open, competitive and efficient European financial markets and services. For citizens it means the ability to perform many operations abroad, as diverse as opening bank accounts, buying shares in non-domestic companies, investing where the best return is, and purchasing real estate. For companies it principally means being able to invest in and own other European companies and take an active part in their management. With all its benefits, the free movement of capital brings with it an array of thorny issues. This timely work explores several of the most critical, focusing on the practical ability of national law to satisfy the relevant EU requirements

Autoren/Hrsg.

Kiekebeld, B. J.

Smit, D. S.

Fachgebiete

• Rechtswissenschaften Steuerrecht Internationales und Europäisches Steuer-, Bilanz- und Rechnungslegungsrecht
• Rechtswissenschaften Internationales Recht und Europarecht Europarecht Europäisches Handels-, Wirtschafts- und Gesellschaftsrecht, Währungsrecht

Inhaltsverzeichnis

Preface. 1. Introduction. 2. Relationship between the Free Movement of Capital and the Other EC Treaty Freedoms: A Question of Exclusivity, Parallelism or Causality? 3. Significance of the Standstill Clause under Article 57(1) EC in the Field of Direct Taxation: Lack of Design versus Maintenance of Sovereignty 4. Substantive Scope of the Free Movement of Capital vis-à-vis Third Countries: Still More Questions than Answers 5. The Free Movement of Capital in Association- and Partnership Agreements and Direct Taxation 6. Summary and Conclusions. Abbreviations