jeudi 18 avril 2013
Tous les titres


Fax du jeudi 18 avril 2013 - Tous les titres

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FTT: Who pays the bill?

Compared to the frequently glacial pace of European bureaucracy, the Financial Transaction Tax (FTT) has moved through EU decision-making processes at a surprisingly high speed. When it became clear in 2012 that EU member states had insurmountable divergences of opinion on the question whether to introduce a financial transaction tax, the most fervent members decided to speed up things by going down the (nearly) untested road of “enhanced cooperation procedure”.   One of the big problems for everyone outside of the 11 enhanced cooperation countries is that the difference between being “in” or “out” is severely reduced by the extraterritorial effects of the FTT induced through a combination of the issuance principle and the residency principle. To put it crudely, the tax...
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