Last week there were discussions in Iceland regarding offshore tax havens.
ESA provided the following clarification relevant to the EEA Agreement: 
There has been considerable discussion recently on how to prevent assets from being kept in offshore tax havens. Accompanying this discussion has been the misconception that the EEA Agreement would preclude such measures. Accordingly, the EFTA Surveillance Authority would like to clarify that the EEA Agreement does not preclude measures that prevent the use of offshore tax havens outside of the European Economic Area. 
The free movement of capital entails that there shall be no restrictions on the movement of capital between the Contracting Parties to the EEA Agreement. The provisions of the EEA Agreement on the free movement of capital do not apply to third countries. 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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