The Resource Proposal to amend the Directive on taxation of savings income in the form of interest payments

Proposal to amend the Directive on taxation of savings income in the form of interest payments

Label
Proposal to amend the Directive on taxation of savings income in the form of interest payments
Title
Proposal to amend the Directive on taxation of savings income in the form of interest payments
Creator
Subject
Language
eng
Summary
On 13 November 2008, the European Commission adopted an amending proposal to Directive 2003/48/EC, with a view to closing existing loopholes and better preventing tax evasion. The Commission's proposal seeks to improve the Directive such in order to better ensure the taxation of interest payments which are channeled through intermediate tax-exempted structures. It is also proposed to extend the scope of the Directive to income equivalent to interest obtained from investments in some innovative financial products as well as from certain life insurance products
Citation source
In: Highlights & Insights on European taxation. - Deventer. - Vol. 2 (2009), no. 1 ; p. 91-114
http://library.link/vocab/creatorName
Jansen, T
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • tax evasion
  • savings
  • EU Directive
Label
Proposal to amend the Directive on taxation of savings income in the form of interest payments
Instantiates
Publication
Label
Proposal to amend the Directive on taxation of savings income in the form of interest payments
Publication

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