Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive

Thomas Hemmelgarn () and Gaëtan Nicodème

No 09-023.RS, Working Papers CEB from ULB -- Universite Libre de Bruxelles

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.

Keywords: Savings Taxation; Withholding Tax; Information Exchange; European Union (search for similar items in EconPapers)
JEL-codes: F21 F33 G12 G28 H24 H26 H87 K34 O16 (search for similar items in EconPapers)
Pages: 33 p.
Date: 2009
New Economics Papers: this item is included in nep-acc, nep-eec, nep-pbe and nep-pub
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (23)

Published by:

Downloads: (external link)
https://dipot.ulb.ac.be/dspace/bitstream/2013/5398 ... ol_wpaper_09-023.pdf RePEc_sol_wpaper_09-023 (application/pdf)

Related works:
Working Paper: Tax-Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive (2009)
Working Paper: Tax Co-ordination in Europe: Assessing the First Years of the EU-Savings Taxation Directive (2009)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:sol:wpaper:09-023

Ordering information: This working paper can be ordered from
http://hdl.handle.ne ... ulb.ac.be:2013/53980

Access Statistics for this paper

More papers in Working Papers CEB from ULB -- Universite Libre de Bruxelles Contact information at EDIRC.
Bibliographic data for series maintained by Benoit Pauwels ().