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

Thomas Hemmelgarn () and Gaëtan Nicodème

No 18, Taxation Papers from Directorate General Taxation and Customs Union, European Commission

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: 32 pages
Date: 2009-06
New Economics Papers: this item is included in nep-acc, nep-eec and nep-pbe
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (22)

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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)
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