RT info:eu-repo/semantics/article
T1 Impuesto sobre transacciones financieras: dificultades para establecer un procedimiento de cooperación reforzada en la Unión Europea
A1 Cuadrado Crespo, Lluís
A2 Ediciones Universidad de Valladolid
AB This article analyzes the current situation regarding the Directives issued by the European Commission on the implementation of a Tax on Financial Transactions in a context of enhanced cooperation. The intention is to define what this tax consists of, highlighting the objectives of these directives, together with the evolution of these, and expose the actions carried out by member countries, with the purpose of defining which are the main problems that arise of the establishment of this tax without following a global reinforced cooperation procedure and the role that derivative financial instruments play in it.
SN 1132-7170
YR 2020
FD 2020
LK http://uvadoc.uva.es/handle/10324/44960
UL http://uvadoc.uva.es/handle/10324/44960
LA spa
NO Revista de estudios europeos, 2020, N.76, pags.53-62
DS UVaDOC
RD 19-abr-2024