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
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The item Europäische Kommission schlägt Änderungen der Sparzinsenrichtlinie zur Verhinderung der Steuerflucht vor = European Commission proposes amendments to the Savings Tax Directive to eliminate tax evasion represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Europäische Kommission schlägt Änderungen der Sparzinsenrichtlinie zur Verhinderung der Steuerflucht vor = European Commission proposes amendments to the Savings Tax Directive to eliminate tax evasion represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- 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
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Europ%C3%A4ische-Kommission-schl%C3%A4gt-%C3%84nderungen-der/kyuigWJ-0kk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Europ%C3%A4ische-Kommission-schl%C3%A4gt-%C3%84nderungen-der/kyuigWJ-0kk/">Europäische Kommission schlägt Änderungen der Sparzinsenrichtlinie zur Verhinderung der Steuerflucht vor = European Commission proposes amendments to the Savings Tax Directive to eliminate tax evasion</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Europ%C3%A4ische-Kommission-schl%C3%A4gt-%C3%84nderungen-der/kyuigWJ-0kk/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Europ%C3%A4ische-Kommission-schl%C3%A4gt-%C3%84nderungen-der/kyuigWJ-0kk/">Europäische Kommission schlägt Änderungen der Sparzinsenrichtlinie zur Verhinderung der Steuerflucht vor = European Commission proposes amendments to the Savings Tax Directive to eliminate tax evasion</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
