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Tax-co-ordination in Europe : assessing the first years of the EU-savings taxation directive
Hemmelgarn, Thomas; Nicodème, Gaëtan J.A. - 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/10010274232
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Financial transaction taxes in the European Union
Hemmelgarn, Thomas; Nicodème, Gaëtan; Tasnadi, Bogdan; … - 2016
Persistent link: https://www.econbiz.de/10011557380
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Financial transaction taxes in the European Union
Hemmelgarn, Thomas; Nicodème, Gaëtan; Tasnadi, Bogdan; … - In: National tax journal 69 (2016) 1, pp. 217-240
Persistent link: https://www.econbiz.de/10011595240
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Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive
Hemmelgarn, Thomas; Nicodème, Gaëtan - Centre Emile Bernheim, Solvay Brussels School of … - 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/10004998183
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Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive
Hemmelgarn, Thomas; Nicodeme, Gaetan - General Directorate Taxation and Custom Union, European … - 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/10005002386
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Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive
Hemmelgarn, Thomas; Nicodème, Gaëtan J.A. - CESifo - 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/10005029258