The Resource Taxation of cross-border savings: options for reviewing the European approach
Taxation of cross-border savings: options for reviewing the European approach
Resource Information
The item Taxation of cross-border savings: options for reviewing the European approach 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 Taxation of cross-border savings: options for reviewing the European approach 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 article points out specific problem areas and loopholes within the Savings Directive which may cause distortions and hinder the achievement of its ultimate aim and could therefore be taken into account within the first revision of the Directive better to ensure effective taxation of savings income in the future. Such problematic areas are in particular the definition and establishment of the beneficial owner's place of residence, the scope of the paying agent upon receipt provision under art. 4(2), the treatment of non-UCITS under art. 4(2) and (6), the treatment of trusts and, finally, the classification of income from financial products like derivaties or structured products under art. 6
- Language
- eng
- Label
- Taxation of cross-border savings: options for reviewing the European approach
- Title
- Taxation of cross-border savings: options for reviewing the European approach
- Language
- eng
- Summary
- This article points out specific problem areas and loopholes within the Savings Directive which may cause distortions and hinder the achievement of its ultimate aim and could therefore be taken into account within the first revision of the Directive better to ensure effective taxation of savings income in the future. Such problematic areas are in particular the definition and establishment of the beneficial owner's place of residence, the scope of the paying agent upon receipt provision under art. 4(2), the treatment of non-UCITS under art. 4(2) and (6), the treatment of trusts and, finally, the classification of income from financial products like derivaties or structured products under art. 6
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 35 (2007),
- http://library.link/vocab/creatorName
- Gläser, L
- Geographic coverage
-
- International
- European Union
- Language note
- English
- http://library.link/vocab/subjectName
-
- savings
- Savings Interest Directive
- Label
- Taxation of cross-border savings: options for reviewing the European approach
- Label
- Taxation of cross-border savings: options for reviewing the European approach
Embed
Settings
Select options that apply then copy and paste the RDF/HTML data fragment to include in your application
Embed this data in a secure (HTTPS) page:
Layout options:
Include data citation:
<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/Taxation-of-cross-border-savings-options-for/6IyYkR2-R4I/" 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/Taxation-of-cross-border-savings-options-for/6IyYkR2-R4I/">Taxation of cross-border savings: options for reviewing the European approach</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>
Note: Adjust the width and height settings defined in the RDF/HTML code fragment to best match your requirements
Preview
Cite Data - Experimental
Data Citation of the Item Taxation of cross-border savings: options for reviewing the European approach
Copy and paste the following RDF/HTML data fragment to cite this resource
<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/Taxation-of-cross-border-savings-options-for/6IyYkR2-R4I/" 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/Taxation-of-cross-border-savings-options-for/6IyYkR2-R4I/">Taxation of cross-border savings: options for reviewing the European approach</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>
