The Ruding Committee, a body set up by the EC Commission (see ¶103-800) in 1990 under the chairmanship of Onno Ruding, a former Dutch Finance Minister, and which reported to the Commission in 1992, argued that EC action was necessary in two areas:

where elements of discrimination and distortion in member states’ tax systems impeded cross-frontier investment and shareholdings (those measures which favour domestic companies, or which discourage investment in other EC countries by, for example, more favourable treatment of domestic-source dividends than of foreign-source dividends); and

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