The Resource The Interest-Savings Directive : European hide and seek

The Interest-Savings Directive : European hide and seek

Label
The Interest-Savings Directive : European hide and seek
Title
The Interest-Savings Directive : European hide and seek
Creator
Subject
Language
eng
Summary
This paper examines several questions for the application of the Interest-Savings Directive: 1) the scope of the directive, who is the beneficial owner of an interest payment; 2) who is a resident of a Member State; 3) who is the paying agent; 4) what is the definition of interest; 5) what is the procedure for the exchange of information; 6) what type of information should be exchanged; 7) how does the withholding tax operate and 8) what are the procedural steps that need to be taken to make the directive effective
Citation source
Bound in: A tax globalist. - Amsterdam : IBFD Publications, 2005 ; p. 326-355
http://library.link/vocab/creatorName
Vanistendael, F.J.G.M
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • Savings Interest Directive
  • beneficial ownership
  • residence
  • interest
  • exchange of information
  • withholding tax
Label
The Interest-Savings Directive : European hide and seek
Instantiates
Publication
Label
The Interest-Savings Directive : European hide and seek
Publication

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