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|Title:||Tax-co-ordination in Europe : assessing the first years of the EU-savings taxation directive |
Nicodème, Gaëtan J.A.
|Issue Date:||2009 |
|Series/Report no.:||CESifo working paper 2675|
|Abstract:||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 information exchange, has not led to major shifts in international savings. However, this result has to be interpreted with caution since the available data is scarce and not always conclusive.|
|Document Type:||Working Paper|
|Appears in Collections:||CESifo Working Papers, CESifo Group Munich|
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