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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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Abgeltungssteuer bei Kapitaleinkommen
Donges, Juergen B.; Eekhoff, Johann; Hellwig, Martin; … - 2000
Persistent link: https://www.econbiz.de/10010381190
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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
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Problems relating to the taxation of cross-border capital income
Köhler-Töglhofer, Walpurga - In: Focus on Austria (2001) 2, pp. 126-158
Persistent link: https://www.econbiz.de/10001694377
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Abgeltungssteuer - ein erster Schritt in Richtung konsumorietierter Einkommensbesteuerung
Neumann, Manfred J. M. - In: Veranlagung - Abgeltung - Steuerfreiheit : Besteuerung …, (pp. 31-33). 2003
Persistent link: https://www.econbiz.de/10001748568
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A note on intertemporal fiscal competition and redistribution
Kellermann, Kersten - In: International tax and public finance 13 (2006) 2/3, pp. 151-161
Persistent link: https://www.econbiz.de/10003316903
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Capital mobility and source-based taxation of capital income in small open economies
Zodrow, George R. - In: International tax and public finance 13 (2006) 2/3, pp. 269-294
Persistent link: https://www.econbiz.de/10003316918
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Kapitaleinkünfte und Abgeltungsteuer
Harenberg, Friedrich E. - In: Steuerberater-Jahrbuch 2007/2008 : zugleich Bericht …, (pp. 61-98). 2008
Persistent link: https://www.econbiz.de/10003736079
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Besteuerung privater Kapitalanleger
Reuter, Hans Georg - In: Steuerberater-Jahrbuch 2007/2008 : zugleich Bericht …, (pp. 117-134). 2008
Persistent link: https://www.econbiz.de/10003736085