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The US qualified intermediaries and some EU tax innovations: stones to build up a new system of international savings taxation
Gérard, Marcel - In: Proceedings / 97th Annual Conference on Taxation : …, (pp. 215-220). 2005
Persistent link: https://www.econbiz.de/10003308047
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Combining Dutch presumptive capital income tax and US qualified intermediaries to set forth a new system of international savings taxation
Gérard, Marcel (contributor) - 2004
Beyond the traditional debates over information exchange vs flat taxation at source, legislative advances have produced interesting innovations and suggestions concerning how to tax international savings. We examine some of these advances, which we then use to set forth and investigate a...
Persistent link: https://www.econbiz.de/10002522593
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Les nouveaux produits fiscaux et les finances publiques : les comptes d'épargne-pension
Gérard, Marcel - In: Bulletin de documentation / Service Public Fédéral … (1986), pp. 5-17
Persistent link: https://www.econbiz.de/10001029164
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From the EU Savings Directive to the US FATCA, taxing cross border savings income
Gérard, Marcel; Granelli, Lucia - 2013
Persistent link: https://www.econbiz.de/10009733990
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Combining Dutch presumptive capital income tax and US qualified intermediaries to set forth a new system of international savings taxation
Gérard, Marcel - 2004
Beyond the traditional debates over information exchange vs flat taxation at source, legislative advances have produced interesting innovations and suggestions concerning how to tax international savings. We examine some of these advances, which we then use to set forth and investigate a...
Persistent link: https://www.econbiz.de/10010261088
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From the EU savings directive to the US fatca : taxing cross border savings income
Granelli, Lucia; Gérard, Marcel - In: Three essays in macroeconomic policy, (pp. 7-36). 2017
Persistent link: https://www.econbiz.de/10011811228