After considering the evolution and scope of the capital movement rules, this Article will examine two distinct themes: 1) the treatment of discriminatory taxation under the capital movement rules, looking in particular at whether there is a coherent approach to this issue across the Treaty “freedoms,” and 2) the reaction of the European Court to the extension of the capital movement rules to third countries.
John A. Usher,
The Evolution of the Free Movement of Capital,
31 Fordham Int'l L.J. 1533
Available at: http://ir.lawnet.fordham.edu/ilj/vol31/iss5/14