The Resource Europäische Kommission schlägt Änderungen der Sparzinsenrichtlinie zur Verhinderung der Steuerflucht vor = European Commission proposes amendments to the Savings Tax Directive to eliminate tax evasion

Europäische Kommission schlägt Änderungen der Sparzinsenrichtlinie zur Verhinderung der Steuerflucht vor = European Commission proposes amendments to the Savings Tax Directive to eliminate tax evasion

Label
Europäische Kommission schlägt Änderungen der Sparzinsenrichtlinie zur Verhinderung der Steuerflucht vor = European Commission proposes amendments to the Savings Tax Directive to eliminate tax evasion
Title
Europäische Kommission schlägt Änderungen der Sparzinsenrichtlinie zur Verhinderung der Steuerflucht vor = European Commission proposes amendments to the Savings Tax Directive to eliminate tax evasion
Creator
Subject
Language
eng
Summary
The European Commission has adopted an amending proposal to the Savings Tax Directive (2003/48/EC), which should close existing loopholes and eliminate tax evasion. This amendment is the result of the Commission report on the operation of the Savings Tax Directive, which pointed out that the scope of the Directive needs to be extended to improve the Directive, so as to better ensure the taxation of interest payments which are channelled through intermediate tax-exempted structures. It also proposes to extend the scope of the Directive to income equivalent to interest obtained through investments in some innovative financial products as well as in certain life insurances products. Moreover, simplification of the technical operation of the Directive should lead to a more user-friendly system and more efficient implementation
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 18 (2008),
http://library.link/vocab/creatorName
Aigner, D.J
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • Savings Interest Directive
  • interest
  • investment
Label
Europäische Kommission schlägt Änderungen der Sparzinsenrichtlinie zur Verhinderung der Steuerflucht vor = European Commission proposes amendments to the Savings Tax Directive to eliminate tax evasion
Instantiates
Publication
Label
Europäische Kommission schlägt Änderungen der Sparzinsenrichtlinie zur Verhinderung der Steuerflucht vor = European Commission proposes amendments to the Savings Tax Directive to eliminate tax evasion
Publication

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