Taxation is one of the most significant factors affecting financial integration. It involves custom duties, withholding taxes applied to the free flow of capitals running from one country to the other, or the conditions under which an investment that a business of a certain country does on the territory of another country can be taxed in the latter jurisdiction. The paper addresses the impact of Taxation in the Mediterranean area, considering, in particular, the effect of direr and indirect taxes in the flow of investments.

The Role of Taxation in the Mediterranean Financial Integration

GREGGI, Marco;SIDOTI, Maria Rita
2013

Abstract

Taxation is one of the most significant factors affecting financial integration. It involves custom duties, withholding taxes applied to the free flow of capitals running from one country to the other, or the conditions under which an investment that a business of a certain country does on the territory of another country can be taxed in the latter jurisdiction. The paper addresses the impact of Taxation in the Mediterranean area, considering, in particular, the effect of direr and indirect taxes in the flow of investments.
9783642356964
9783642356971
taxation; free movement of capital; non-discrimination
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11392/2265018
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