EC FREE MOVEMENT OF CAPITAL,CORPORATE INCOME TAXATION AND THIRD COUNTRIES:FOUR SELECTED ISSUES by DANIEL S.SMIT AND BEN J.KIEKEBELD, Smit, D.S, Kiekebeld, B. J., Foundation for European Fiscal Studies, Daniël S. Smit, Ben J. Kiekebeld, D. S Smit ISBN 9789041127105, 9041127100 instant download

EC FREE MOVEMENT OF CAPITAL,CORPORATE INCOME TAXATION AND THIRD COUNTRIES:FOUR SELECTED ISSUES by DANIEL S.SMIT AND BEN J.KIEKEBELD, Smit, D.S, Kiekebeld, B. J., Foundation for European Fiscal Studies, Daniël S. Smit, Ben J. Kiekebeld, D. S Smit ISBN 9789041127105, 9041127100 instant download

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

This book focuses on four selected issues that are fundamental to the question as to the scope and impact of the free movement of capital vis-à-vis third countries in the field of direct taxation and that are currently under the attention of the European Court of Justice and/or the various national courts within the European Union. The chapters discuss the relationship between the free movement of capital and the other EC Treaty freedoms; the significance of the standstill clause under Article 57(1) EC Treaty in the field of direct taxation; the substantive scope of the free movement of capital vis-à-vis third countries in the field of direct taxation; and the free movement of capital in European Association- and Partnership Agreements and direct taxation