The Resource Internationale Aspekte der EU-Quellensteuer = International aspects of the taxation of savings income

Internationale Aspekte der EU-Quellensteuer = International aspects of the taxation of savings income

Label
Internationale Aspekte der EU-Quellensteuer = International aspects of the taxation of savings income
Title
Internationale Aspekte der EU-Quellensteuer = International aspects of the taxation of savings income
Creator
Subject
Language
eng
Summary
From 1 July 2005, the 25 Member States of the European Union are bound by Council Directive 2003/48/EC on the taxation of savings income in the form of interest payments. All Member States apart from Austria, Belgium and Luxembourg are obliged to communicate specified pieces of information, such as the details of the beneficial owner. The three remaining states, however, are conceded to apply a withholding tax over a transitional period. How does this withholding tax interact with bilateral tax treaties? The author investigates a possible curiosity of a triangular case involving a non-Member State
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 16 (2006),
http://library.link/vocab/creatorName
Heidenbauer, S
Geographic coverage
European Union
Language note
German
http://library.link/vocab/subjectName
  • savings
  • interest
  • beneficial ownership
  • triangular cases
Label
Internationale Aspekte der EU-Quellensteuer = International aspects of the taxation of savings income
Instantiates
Publication
Label
Internationale Aspekte der EU-Quellensteuer = International aspects of the taxation of savings income
Publication

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