The Resource Compliance under the EU Savings Directive : the U.K. perspective

Compliance under the EU Savings Directive : the U.K. perspective

Label
Compliance under the EU Savings Directive : the U.K. perspective
Title
Compliance under the EU Savings Directive : the U.K. perspective
Creator
Subject
Language
eng
Summary
The Directive represents a compromise between two competing principles: tax information exchange on cross-border savings and banking secrecy. Although the Directive applies only to the payment of interest to EU resident individuals, U.K. financial institutions and other persons in the U.K. paying or receiving interest as part of their business will be required to monitor all interest payments to decide whether the Directive applies, and if it does, establish how it applies, design new account opening and client documentation procedures, and identify the reporting obligations
Citation source
In: Journal of international taxation. - New York. - Vol. 15 (2004),
http://library.link/vocab/creatorName
Adfeldt Still, S
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • savings
  • interest
  • Savings Interest Directive
  • exchange of information
  • bank secrecy
Label
Compliance under the EU Savings Directive : the U.K. perspective
Instantiates
Publication
Label
Compliance under the EU Savings Directive : the U.K. perspective
Publication

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