This would help to reduce the risk of relocation, because a financial transaction would be taxed in each case where an EU resident was involved even if the transaction was carried out outside the EU.
See aitaks vähendada ettevõtete ümberpaigutamise ohtu, kuna finantstehingut maksustatakse alati, kui ELi resident on sellesse kaasatud, isegi juhul, kui tehing tehti väljaspool ELi.