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Die internationale Unternehmensbesteuerung im Wandel : Symposium für Otto H. Jacobs zum 65. Geburtstag
Endres, Dieter (ed.); Jacobs, Otto H. (honouree) - 2005
Persistent link: https://www.econbiz.de/10002645182
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Die Integration einer Abgeltungssteuer in das Steuersystem: ökonomische Analyse der Kapitaleinkommensbesteuerung in Deutschland und der EU
Wagner, Franz W. - In: Der Betrieb 52 (1999) 30, pp. 1520-1528
Persistent link: https://www.econbiz.de/10001423616
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The economic effects of a Europe-wide withholding tax on interest payments
Nixon, James; Sentance, Andrew - 1995
Persistent link: https://www.econbiz.de/10000147739
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The functioning of the EU savings directive : strategies for improvement
Offermanns, René - In: Derivatives & financial instruments 10 (2008) 5, pp. 189-197
Persistent link: https://www.econbiz.de/10003773948
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Tax evasion and Swiss bank deposits
Johannesen, Niels - 2010
Bank deposits in jurisdictions with banking secrecy constitute an effective tool to evade taxes on interest income. A recent EU reform reduces the scope for this type of tax evasion by introducing a source tax on interest income earned by EU residents in Switzerland and several other...
Persistent link: https://www.econbiz.de/10003963213
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European Commission’s Tax Barriers Business Advisory Group report calls for simplification of cross-border portfolio withholding tax claim process
Radcliffe, Paul - In: Derivatives & financial instruments 15 (2013) 4, pp. 112-120
Persistent link: https://www.econbiz.de/10009785439
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Dividend withholding tax claims in the European Union
Bammens, Niels; Trippas, Dries - In: Derivatives & financial instruments 16 (2014) 1, pp. 18-27
Persistent link: https://www.econbiz.de/10010423471
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Tax evasion and Swiss bank deposits
Johannesen, Niels - In: Journal of public economics 111 (2014), pp. 46-62
Persistent link: https://www.econbiz.de/10010389568
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Probleme der Besteuerung von grenzüberschreitenden Kapitaleinkommen
Köhler-Töglhofer, Walpurga - In: Berichte und Studien / Österreichische Nationalbank (2001) 2, pp. 173-207
Persistent link: https://www.econbiz.de/10001693043