Matters Political

  • Bernard Jeffcote
Part of the Finance and Capital Markets Series book series (FCMS)


Progress towards tax harmonisation within the EEC is very much subject to the whims of political fashion, the skills of individuals in getting measures adopted, and unlikely horse trades involving matters apparently totally unconnected with taxation. A classic result of these forces is that we have the Mergers Directive which to a large extent, though fortunately not exclusively, sets forth a tax regime for transactions which cannot legally be executed at the time it comes into force.


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Copyright information

© Ernst & Young 1993

Authors and Affiliations

  • Bernard Jeffcote

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