Fuest, Clemens; Weichenrieder, Alfons J. - In: IFO-Studien : Zeitschrift für empirische … 48 (2002) 4, pp. 611-632
The residence-based taxation of interest income in the EU faces the difficulty that taxpayers may evade taxation by … holding bank accounts in other countries. The EU therefore makes considerable efforts to achieve cooperation among EU member …