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Ugly return of the unwanted savings tax
(2002)
To: Supporters of Tax Competition, Analysis of 2002 and Prospects for
European Banks say Information Exchange can't start in 2004', Tax-news.com
Report warns over impact of Savings Tax Directive on Offshore Centres
EU grapples with new obstacles to savings tax deal
Isle of Man cautiously welcomes Savings Tax Agreement Terms
Comment and Analysis, I cannot stand Switzerland cheating on tax
Caymans braces for $50 million loss from Savings Tax Directive
Richard Baldwina, Paul Krugmanb (2000)
Agglomeration , integration and tax harmonisation
Free Market Leaders Denounce New Savings Tax Directive: US Will Not Support EU Tax Harmonization Scheme, OECD Commitment Letters No Longer Binding
Tsilly Dagan (2002)
The Costs of International Tax Cooperation
Press: 61 Nr: 6877/03
Francesco Duina, Nate Breznau (2002)
Constructing Common Cultures: The Ontological and Normative Dimensions of Law in the European Union and MercosurEuropean Law Journal, 8
White House Reiterates Opposition To EU Savings Tax Cartel: Free-Market Leaders Hail Administration Stance
Cayman leader promises to fight EU Tax Initiative', Tax-news.com
Cayman delegation challenges EU in court
(2002)
Why Europe Should Love Tax Competition -and the U.S. Even More So
(2002)
The European Commission, Communication from the Commission to the Council
UK commits dependent territories over Savings Tax', Tax-news.com
Kaspar Villiger hits out at "unacceptable" EU criticisms
Low-tax jurisdictions puzzle over response to EU Savings tax deal
Italy scuppers EU Savings Tax Deal', Tax-news.com
UK experts warn of corporate exodus following ECJ ruling
Describes the European Union Savings Tax Directive (EUSTD), the latest initiative in a series since the issue of global taxation within the EU emerged in 1996. Traces the EUSTD’s genesis and the reason for its inception: this was to minimise the loss of tax revenues in some member countries by slippage, as taxpayers look to ways to avoid paying tax by moving funds between tax jurisdictions. Focuses on the disagreements that have plagued the various initiatives since 1996 concerning the proposed EUSTD; these represent a struggle between fiscal sovereignty and market power, with some member states being unwilling initially to consider any more towards coordination. Discusses the effects on the EUSTD of external organisations, eg the Organisation for Economic Cooperation and Development and the Financial Action Task Force.
Journal of Financial Crime – Emerald Publishing
Published: Jan 1, 2004
Keywords: Taxation; European Union; International cooperation
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