Coverart for item
The Resource Tax co-ordination in Europe : assessing the first years of the EU-Savings Taxation Directive

Tax co-ordination in Europe : assessing the first years of the EU-Savings Taxation Directive

Label
Tax co-ordination in Europe : assessing the first years of the EU-Savings Taxation Directive
Title
Tax co-ordination in Europe : assessing the first years of the EU-Savings Taxation Directive
Creator
Subject
Language
eng
Summary
This paper reviews the economic effects of the EU Savings Taxation Directive. The Directive aims at enabling taxation of foreign interest payments received by individuals in accordance with the rules of their state of residence. The data suggest that the Directive, which is based on automatic information exchange, has not led to major shifts in international savings. However, this result has to be interpreted with caution since the available data is scarce and not always conclusive
http://library.link/vocab/creatorName
  • Hemmelgarn, T
  • Nicodème, G
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Taxation papers : Working paper
Series volume
no. 18/2009
http://library.link/vocab/subjectName
  • Savings Interest Directive
  • withholding tax
  • exchange of information
Label
Tax co-ordination in Europe : assessing the first years of the EU-Savings Taxation Directive
Instantiates
Publication
Extent
35 p.
Isbn
9789279125690
Issn
1725-7557
Label
Tax co-ordination in Europe : assessing the first years of the EU-Savings Taxation Directive
Publication
Extent
35 p.
Isbn
9789279125690
Issn
1725-7557

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...