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Introduction

In: Taxes and Exchange Rates in the EU

Author

Listed:
  • John Lorié

Abstract

As a part of European integration, international liberalisation of financial capital in the European Union (EU) has been established as of 1 July 1990.1 This meant that the process of abolishing the following legal barriers for financial flows within the EU was finalised (Bakker, 1996): (i) administrative controls on cross-border capital flows, usually involving approval procedures by a government agency, (ii) dual or multiple exchange rate systems, implying different exchange rates for (certain types of) commercial and financial transactions, (iii) specific taxation of cross-border financial flows or income resulting from external financial assets and (iv) a residual group of indirect restrictions or regulations, such as limitations of interest payments on deposits of non-residents and discriminatory reserve requirements for foreign banks. To this can be added restrictions on the ownership of financial assets issued by non-residents (Akdogan, 1995).

Suggested Citation

  • John Lorié, 2006. "Introduction," Palgrave Macmillan Books, in: Taxes and Exchange Rates in the EU, chapter 1, pages 1-20, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-0-230-62570-9_1
    DOI: 10.1057/9780230625709_1
    as

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