The Resource EU-Zinsenbesteuerung - Vermeidung der Doppelbesteuerung = Taxation of interest in the EU - avoidance of double taxation
EU-Zinsenbesteuerung - Vermeidung der Doppelbesteuerung = Taxation of interest in the EU - avoidance of double taxation
Resource Information
The item EU-Zinsenbesteuerung - Vermeidung der Doppelbesteuerung = Taxation of interest in the EU - avoidance of double taxation 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 EU-Zinsenbesteuerung - Vermeidung der Doppelbesteuerung = Taxation of interest in the EU - avoidance of double taxation 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
- With the application of the provisions of the Council Directive 2003/48/EC and the agreements with the key third countries and the dependent and accociated territories from 1 July 2005, paying agents in several countries are obliged to levy withholding taxes on interest payments to beneficial owners who are individuals resident for tax purposes in another member state. The withholding tax levied by the State of the paying agent does not discharge the beneficial owner's tax liability in his member state of residence. The member state of residence remains fully entitled to tax the income recieved by the beneficial owner in accordance with its national laws but is, however, obliged to eliminate any double taxation which might result from the imposition of the withholding tax by the state of the paying agent. The author takes a closer look at the provisions of the elimination of double taxation in the directive and the agreements with the key third countries with special regard to the enforcement of these provisions
- Language
- eng
- Label
- EU-Zinsenbesteuerung - Vermeidung der Doppelbesteuerung = Taxation of interest in the EU - avoidance of double taxation
- Title
- EU-Zinsenbesteuerung - Vermeidung der Doppelbesteuerung = Taxation of interest in the EU - avoidance of double taxation
- Language
- eng
- Summary
- With the application of the provisions of the Council Directive 2003/48/EC and the agreements with the key third countries and the dependent and accociated territories from 1 July 2005, paying agents in several countries are obliged to levy withholding taxes on interest payments to beneficial owners who are individuals resident for tax purposes in another member state. The withholding tax levied by the State of the paying agent does not discharge the beneficial owner's tax liability in his member state of residence. The member state of residence remains fully entitled to tax the income recieved by the beneficial owner in accordance with its national laws but is, however, obliged to eliminate any double taxation which might result from the imposition of the withholding tax by the state of the paying agent. The author takes a closer look at the provisions of the elimination of double taxation in the directive and the agreements with the key third countries with special regard to the enforcement of these provisions
- Citation source
- In: Steuer und Wirtschaft International. - Wien. - Vol. 15 (2005),
- http://library.link/vocab/creatorName
- Gläser, L
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- withholding tax
- interest
- avoidance of double taxation
- third countries (EU)
- Label
- EU-Zinsenbesteuerung - Vermeidung der Doppelbesteuerung = Taxation of interest in the EU - avoidance of double taxation
- Label
- EU-Zinsenbesteuerung - Vermeidung der Doppelbesteuerung = Taxation of interest in the EU - avoidance of double taxation
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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/EU-Zinsenbesteuerung---Vermeidung-der/mgEL6SmoOl0/" 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/EU-Zinsenbesteuerung---Vermeidung-der/mgEL6SmoOl0/">EU-Zinsenbesteuerung - Vermeidung der Doppelbesteuerung = Taxation of interest in the EU - avoidance of double taxation</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="https://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/EU-Zinsenbesteuerung---Vermeidung-der/mgEL6SmoOl0/" 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/EU-Zinsenbesteuerung---Vermeidung-der/mgEL6SmoOl0/">EU-Zinsenbesteuerung - Vermeidung der Doppelbesteuerung = Taxation of interest in the EU - avoidance of double taxation</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
