Taxation of savings income in the form of interest payments under the EU Savings Directive
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The work Taxation of savings income in the form of interest payments under the EU Savings Directive represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Taxation of savings income in the form of interest payments under the EU Savings Directive
Resource Information
The work Taxation of savings income in the form of interest payments under the EU Savings Directive represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Taxation of savings income in the form of interest payments under the EU Savings Directive
- Language
- eng
- Summary
- This paper examines evolution and rationale of the Savings Directive, the origin of interest under the Savings Directive, beneficial ownership, savings income in the form of interest, withholding tax, and double taxation relief
- Citation source
- Bound in: Source versus residence in international tax law. - Wien : Linde, 2005 ; p. 443-485
- Geographic coverage
-
- International
- European Union
- Language note
- English
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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/resource/iRV7jatGRnM/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/iRV7jatGRnM/">Taxation of savings income in the form of interest payments under the EU Savings 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>
