Capital movements and third countries: the significance of the standstill clause ex article 57(1) EC in the field of direct taxation - EC Tax Review View Capital movements and third countries: the significance of the standstill clause ex article 57(1) EC in the field of direct taxation by - EC Tax Review Capital movements and third countries: the significance of the standstill clause ex article 57(1) EC in the field of direct taxation 15 4 EC Tax Review