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

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  • J.C. SHARMAN

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.

Suggested Citation

  • J.C. Sharman, 2008. "Regional Deals and the Global Imperative: The External Dimension of the European Union Savings Tax Directive," Journal of Common Market Studies, Wiley Blackwell, vol. 46(5), pages 1049-1069, December.
  • Handle: RePEc:bla:jcmkts:v:46:y:2008:i:5:p:1049-1069
    DOI: 10.1111/j.1468-5965.2008.00829.x
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    Cited by:

    1. Lukas Hakelberg, 2014. "The Power Politics of International Tax Cooperation. Why Luxembourg and Austria accepted automatic exchange of information on foreign account holders’ interest income," EUI-RSCAS Working Papers p0375, European University Institute (EUI), Robert Schuman Centre of Advanced Studies (RSCAS).
    2. Patrick Emmenegger, 2017. "Swiss banking secrecy and the problem of international cooperation in tax matters: A nut too hard to crack?," Regulation & Governance, John Wiley & Sons, vol. 11(1), pages 24-40, March.
    3. Thomas Rixen & Peter Schwarz, 2012. "How Effective is the European Union's Savings Tax Directive? Evidence from Four EU Member States," Journal of Common Market Studies, Wiley Blackwell, vol. 50(1), pages 151-168, January.
    4. J. C. Sharman, 2010. "Shopping for Anonymous Shell Companies: An Audit Study of Anonymity and Crime in the International Financial System," Journal of Economic Perspectives, American Economic Association, vol. 24(4), pages 127-140, Fall.

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