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Flous of capital between the EU and third countries and the consequences of disharmony in European international tax law

Flous of capital between the EU and third countries and the consequences of disharmony in... and ows of capita between the third countiies and the consequences of disharmony in European tax REVIEW John F. Avery Jones, Visiting Professor at London School of Economics and Speechly Bircham, Solicitors, London 4 . introduction As an Englishman no doubt anything I say about Europe will be treated with suspicion. although I hope the current UK Presidency xi11 help to change that. I would like to think that I am coisznz~il~autaire when but it coines to direct tax (and I shall restrict my remarks to direct tax), one of the problems is to know what one is supposed to think. Perhaps I should therefore declare at the start that I am tn favour of harmony rather than harinonization in direct tax. That 1s to say, I do not see any reason LO have the same direct tax system throughout Europe, an)- more than I regard it as any hindrance to the US genuinely single market that the states of the US have separate, and competing, taxing powers. With EMU there -will be little left for Member States LO use to control their economies aparL from direct tax. It seems to me that there is still a need http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

Flous of capital between the EU and third countries and the consequences of disharmony in European international tax law

EC Tax Review , Volume 7 (2) – Jun 1, 1998

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Kluwer Law International
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Copyright © Kluwer Law International
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0928-2750
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Abstract

and ows of capita between the third countiies and the consequences of disharmony in European tax REVIEW John F. Avery Jones, Visiting Professor at London School of Economics and Speechly Bircham, Solicitors, London 4 . introduction As an Englishman no doubt anything I say about Europe will be treated with suspicion. although I hope the current UK Presidency xi11 help to change that. I would like to think that I am coisznz~il~autaire when but it coines to direct tax (and I shall restrict my remarks to direct tax), one of the problems is to know what one is supposed to think. Perhaps I should therefore declare at the start that I am tn favour of harmony rather than harinonization in direct tax. That 1s to say, I do not see any reason LO have the same direct tax system throughout Europe, an)- more than I regard it as any hindrance to the US genuinely single market that the states of the US have separate, and competing, taxing powers. With EMU there -will be little left for Member States LO use to control their economies aparL from direct tax. It seems to me that there is still a need

Journal

EC Tax ReviewKluwer Law International

Published: Jun 1, 1998

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