2008年国际金融危机中,冰岛银行业暴露出巨大风险,不仅威胁到冰岛金融体系稳定,还因广泛牵扯外国存款人利益,危及冰岛与英国的正常外交以及冰岛加入欧盟进程,引起了国际社会广泛关注。欧盟《存款担保机制指引》关于跨国银行境外分行的存款保护安排由于欧盟成员国家的银行可以在欧盟内部其他各成员国自由设立分行,根 In 2008, during the international financial crisis, Icelandic banking exposed a huge risk not only threatening the stability of the Icelandic financial system but also jeopardizing the normal diplomacy of Iceland and Britain as well as Iceland’s accession to the European Union due to the widespread involvement of foreign depositors. As a result, the international community has widely attention. EU Deposit Guarantee Mechanism Guidelines on Deposit Protection Arrangements for Overseas Branches of Multinational Banks As the banks of member countries of the EU can set up branches freely among other member countries within the EU,