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Interest income tax evasion, the EU savings directive and capital market effects

Klautke, Tina; Weichenrieder, Alfons J. - In: Fiscal studies : the journal of the Institute for … 31 (2010) 1, pp. 151-170

Persistent link: https://www.econbiz.de/10003969925

Interest income tax evasion, the EU savings directive, and capital market effects

Klautke, Tina (contributor); … - 2008

Persistent link: https://www.econbiz.de/10003711858

Belgique

Sibille, Paul - In: Le traitement fiscal des intérêts dans les relations …, (pp. 305-333). 1982

Persistent link: https://www.econbiz.de/10002803333

Corporate income tax and the taxation of income from capital : some evidence from the past reforms and the present debate on corporate income taxation in Belgium

Valenduc, Christian - 2004

Persistent link: https://www.econbiz.de/10002619320

Le Pompé des Belges : essai de mesure des prélèvements obligatoires marginaux sur le produit économique de l'investissement échéant au capital et au travail en Belgique entre 1976...

Gérard, Marcel - In: Cahiers économiques de Bruxelles (1996), pp. 237-271

Persistent link: https://www.econbiz.de/10001203400

Hervormingsvoorstellen voor de belastingregeling inzake kapitaalinkomsten

Vanistendael, Frans - In: Economisch en sociaal tijdschrift : een driemaandelijke … 42 (1988) 4, pp. 435-449

Persistent link: https://www.econbiz.de/10001057433

Imposition du travail, du capital et de la consommation en Belgique et en Europe : évaluation et perspectives

Valenduc, Christian - In: Bulletin de documentation / Service Public Fédéral … 56 (1996) 4, pp. 313-325

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Interest rate effects of a discriminatory levy of a withholding tax : a pedagogic note

Vuchelen, Jozef - In: Cahiers économiques de Bruxelles (1990), pp. 153-161

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Interest Income Tax Evasion, the EU Savings Directive, and Capital Market Effects

Klautke, Tina - 2013

The Savings Directive has been celebrated as a major political break-through in coordinating taxation in Europe. Against this background, the present paper evaluates the real-world effects of this directive. The directive has left a loophole by providing grandfathering (exemption from...

Persistent link: https://www.econbiz.de/10012753596

Taxes on direct investment income in the EEC : a legal and economic analysis

Snoy, Bernard - 1975

Persistent link: https://www.econbiz.de/10000113322

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