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
Resource Information
The item Tax co-ordination in Europe : assessing the first years of the EU-Savings Taxation Directive 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 Tax co-ordination in Europe : assessing the first years of the EU-Savings Taxation Directive 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
- 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
- Language
- eng
- Extent
- 35 p.
- Isbn
- 9789279125690
- 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
- 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
- Extent
- 35 p.
- Isbn
- 9789279125690
- Issn
- 1725-7557
- Label
- Tax co-ordination in Europe : assessing the first years of the EU-Savings Taxation Directive
- Extent
- 35 p.
- Isbn
- 9789279125690
- Issn
- 1725-7557
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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/Tax-co-ordination-in-Europe--assessing-the-first/BWRctZKH3Kg/" 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/Tax-co-ordination-in-Europe--assessing-the-first/BWRctZKH3Kg/">Tax co-ordination in Europe : assessing the first years of the EU-Savings Taxation Directive</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/Tax-co-ordination-in-Europe--assessing-the-first/BWRctZKH3Kg/" 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/Tax-co-ordination-in-Europe--assessing-the-first/BWRctZKH3Kg/">Tax co-ordination in Europe : assessing the first years of the EU-Savings Taxation Directive</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>
