Tax discrimination, capital movements and the single market

Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/128970

Title:	Tax discrimination, capital movements and the single market
Authors:	Usher, John A.
Keywords:	Taxation -- Law and legislation -- European Union countries Capital movements -- European Union countries Financial services industry -- Law and legislation -- European Union countries Economic integration -- European Union countries Freedom of movement -- European Union countries European Union countries -- Economic policy
Issue Date:	1997
Publisher:	University of Malta. European Documentation and Research Centre
Citation:	Usher, J. A. (1997). Tax discrimination, capital movements and the single market. EDRC Research Papers, 6.
Abstract:	The Maastricht Treaty on European Union introduced new provisions on "capital and payments" with effect from 1st January 1994, the date set for the start of the second stage of Economic and Monetary Union. The fundamental rules are set out in art.73b, paragraph I of which states that within the framework of the provisions set out in that Chapter, all restrictions on the movement of capital between Member States and between Member States and third countries shall be prohibited, and paragraph 2 of which states that within the same framework, all restrictions on payments between Member States and between Member States and third countries shall be prohibited. [excerpt]
URI:	https://www.um.edu.mt/library/oar/handle/123456789/128970
ISSN:	10231663
Appears in Collections:	Research Paper Series - InsEUS

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