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Title:Tax-co-ordination in Europe : assessing the first years of the EU-savings taxation directive PDF Logo
Authors:Hemmelgarn, Thomas
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.
Subjects:savings taxation
withholding tax
information exchange
European Union
JEL:F21
F33
G12
G28
H24
H26
H87
K34
O16
Document Type:Working Paper
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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