EC Free Movement of Capital, Income Taxation and Third Co...
Kiekebeld, B. J. / Smit, D. S.
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 ab...