Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/30682
Authors: 
Hemmelgarn, Thomas
Nicodème, Gaëtan J.A.
Year of Publication: 
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

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