Recent Developments and Resulting Implications Regarding a Financial Transaction Tax in Europe

Journal
Vogel, T.; Cortez, B.S.
European Union
European Taxation 2013 (Volume 53), No. 4
FormatPDF
EUR
40
| USD
45 (VAT excl.)

This note addresses current developments surrounding the introduction of a financial transaction tax in the European Union. In particular, the article deals with the contemplated introduction of a European financial transaction tax in only 11 of the 27 Member States through enhanced cooperation.