Capital movements and direct taxation: the effect of the non-discrimination principles - EC Tax Review View Capital movements and direct taxation: the effect of the non-discrimination principles by Daniël S. Smit - EC Tax Review Capital movements and direct taxation: the effect of the non-discrimination principles Daniël S. Smit 2005-10-01 14 3 https://kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\ECTA\ECTA2005028.pdf EC Tax Review