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Vol 22 No 12 Dec 17/Jan 18

Book of the Month

Cover of McGregor on Damages

McGregor on Damages

Edited by: James Edelman, Simon Colton, Jason Varuhas
Price: £440.00

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EC Free Movement of Capital, Income Tax & Third Countries

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ISBN13: 9789041127105
Published: March 2008
Publisher: Kluwer Law International
Country of Publication: Netherlands
Format: Paperback
Price: £81.00

Despatched in 7 to 9 days.

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

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EU Law

Series: European Fiscal Studies