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Are international deposits tax-driven?

Huizinga, Harry - 2001

Persistent link: https://www.econbiz.de/10013421163

Tax co-ordination in Europe : assessing the first years of the EU-savings taxation directive

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Patent boxes design, patents location and local R&D

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Tax Co-Ordination in Europe : Assessing the First Years of the EU-Savings Taxation Directive

Hemmelgarn, Thomas - 2009

This paper reviews the economic effects of the EU Savings Taxation Directive. The Directive aims at enabling taxation of foreign interest payments received by individuals in accordance with the rules of their State of residence. The data suggest that the Directive, which is based on automatic...

Persistent link: https://www.econbiz.de/10013158088