What started life as a single programme for internationally mobile students preparing for university, has today grown into three programmes for students ages 3-19.

In this sense, capital is internationally mobile and the result of past economic activity.

He sought to show how the laws imposed by certain countries to attract internationally mobile inward investment could only operate to the detriment of other states.

The grinding together of internationally mobile capital and intellectual resources against immobile labour has produced acute dilemmas for choosing policy and reconciling conflicting objectives.

It will be said that in a world of internationally mobile capital and people it is counterproductive to tax personal income and corporate profit to uncompetitive levels.

Longer term is the issue as internationally mobile people choose whether to come to London or work elsewhere.

Next, it created the Helder Immobilier company in 1989 so that its internationally mobile clients could manage, research, buy, and sell real estate across the world.

Sean Drury, partner at PricewaterhouseCoopers, said a "significant number of enquiries" are still open into the affairs of internationally mobile employees impacted by the judgment.

They may meet the needs of internationally mobile people to work with the providers they are used to in another Member State.

As a result of globalisation, it has become difficult to tax internationally mobile capital.