The EU savings directive (ESD): Taxation of savings income in the form of interest payments (2003/48/EC, June 2003)

Abstract
This is a paper explaining the EU Directive on Taxation of inter-State interest on savings. It concerns situations where the savings of an EU resident are placed in another member-State. The majority of EU States would like information disclosure so that they can tax the income received according to their self determined rates, usually a part of the progressive income tax. They can also use the information to question how the depositor earned the money. Therefore, States which receive a lot of savings inflows would like to continue to do so and would like to offer confidentiality. They prefer to levy a withholding tax on interest paid and share in with the state of residence.
Keywords No keywords specified (fix it)
Categories (categorize this paper)
Options
 Save to my reading list
Follow the author(s)
Edit this record
My bibliography
Export citation
Find it on Scholar
Mark as duplicate
Request removal from index
Revision history
Download options
Our Archive


Upload a copy of this paper     Check publisher's policy     Papers currently archived: 30,248
External links

Setup an account with your affiliations in order to access resources via your University's proxy server
Configure custom proxy (use this if your affiliation does not provide a proxy)
Through your library
References found in this work BETA

No references found.

Add more references

Citations of this work BETA

No citations found.

Add more citations

Similar books and articles
Added to PP index
2009-01-28

Total downloads
3 ( #713,847 of 2,192,146 )

Recent downloads (6 months)
1 ( #289,802 of 2,192,146 )

How can I increase my downloads?

Monthly downloads
My notes
Sign in to use this feature