The Resource Taxation of savings income in a globalized world

Taxation of savings income in a globalized world

Label
Taxation of savings income in a globalized world
Title
Taxation of savings income in a globalized world
Creator
Subject
Language
eng
Summary
The Institute of Tax Law (KUL) organizes every year the Prof. Em. Fr. Vanistendael Lectures in International and European Tax law. The sixth round of these lectures dealt with the taxation of residents on income from savings as taxpayers increasingly hold their financial assets outside their home state. The lectures addressed the question of what is the most appropriate method to protect the residence state's tax claim: exchange of information by the source state, withholding tax by the source state for the home state's benefit, extra-territorial enforcement of the home state's tax rules, repatriation of financial assets to the home state through tax amnesty measures or even buying information from foreign tax authorities? This report provides a view of the presentations of the speakers, and reflects their viewpoints and opinions
Citation source
In: Algemeen fiscaal tijdschrift. - Mechelen. - Vol. 64 (2013),
http://library.link/vocab/creatorName
  • Janssens, K
  • Putzeys, W
  • Rasschaert, A
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • Savings Interest Directive
  • savings
  • exchange of information
  • source principle of taxation
  • residence principle of taxation
  • bank secrecy
  • money laundering
  • withholding tax
  • home state taxation
  • FATCA
  • IGA
Label
Taxation of savings income in a globalized world
Instantiates
Publication
Contents
  • Savings Directive: experience and likely developments / P. Kermode
  • Exchange of bank information under Directive 2011/16/EU and TIEA's / L. De Broe
  • Information reporting under FATCA and beyond / K. Marsoul
  • Bank secrecy, tax regularization and money laundering in an exchange of information environment / A. Haelterman
  • RUBIK : an alternative to exchange of information? / F. Vanistendael
  • The domino effects of FATCA and beyond / J. Crombez [in Dutch]
Label
Taxation of savings income in a globalized world
Publication
Contents
  • Savings Directive: experience and likely developments / P. Kermode
  • Exchange of bank information under Directive 2011/16/EU and TIEA's / L. De Broe
  • Information reporting under FATCA and beyond / K. Marsoul
  • Bank secrecy, tax regularization and money laundering in an exchange of information environment / A. Haelterman
  • RUBIK : an alternative to exchange of information? / F. Vanistendael
  • The domino effects of FATCA and beyond / J. Crombez [in Dutch]

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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