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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...
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This paper analyzes the development on the ECJ's case law of four European tax law concepts, made possible by the autonomous interpretation of European law towards the national legal orders. The European law concepts of tax vs. fee, valid commercial reasons on the Merger Directive, withholding...
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