The taxation of interest in Europe : a minimum withholding tax?
Year of publication: |
2000
|
---|---|
Authors: | Huizinga, Harry ; Nielsen, Søren Bo |
Published in: |
Taxing capital income in the European Union : issues and options for reform. - New York, NY [u.a.] : Oxford Univ. Press, ISBN 0-19-829783-1. - 2000, p. 135-160
|
Subject: | Kapitalertragsteuer | Capital income tax | Zins | Interest rate | Besteuerungsverfahren | Taxation procedure | Theorie | Theory | EU-Staaten | EU countries |
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