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
Resource Information
The item Proposal to amend the Directive on taxation of savings income in the form of interest payments 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 Proposal to amend the Directive on taxation of savings income in the form of interest payments 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
- 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
- Language
- eng
- 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
- 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
- Label
- Proposal to amend the Directive on taxation of savings income in the form of interest payments
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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/Proposal-to-amend-the-Directive-on-taxation-of/csA7I75A6RA/" 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/Proposal-to-amend-the-Directive-on-taxation-of/csA7I75A6RA/">Proposal to amend the Directive on taxation of savings income in the form of interest payments</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/Proposal-to-amend-the-Directive-on-taxation-of/csA7I75A6RA/" 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/Proposal-to-amend-the-Directive-on-taxation-of/csA7I75A6RA/">Proposal to amend the Directive on taxation of savings income in the form of interest payments</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>
