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Email This memorandum considers the revised proposal made by the European Commission for a European Council Directive on financial transaction tax (the “FTT”) to be introduced under the EU’s enhanced cooperation procedure by 11 participating Member States: Belgium, Germany, Estonia, Greece, Spain, France, Italy, Austria, Portugal, Slovenia and Slovakia (the “FTT-zone”). https://www.cadwalader.com/resources/clients-friends-memos/revised-proposals-for-a-european-union-financial-transactions-tax