Withholding taxes or information exchange : the taxation of international interest flows
Year of publication: |
2003
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Authors: | Huizinga, Harry ; Nielsen, Søren Bo |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 87.2003, 1, p. 39-72
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Subject: | Eurozone | Euro area | Kapitalertragsteuer | Capital income tax | EU-Staaten | EU countries | Einlagengeschäft | Deposit banking | EU-Steuerrecht | EU tax law |
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