The Taxation of Interest Savings Income in the European Capital Market

An Analysis of Council Directive 2003/48/EC and its Implication on the Member States of the EU and Third Countries

ISBN: 978-3-7073-1071-9

Auflage: 1. 2006

Verlag: Linde

Land des Verlags: Österreich

Erscheinungsdatum: 22.09.2006

Autoren: Aigner Dietmar, Gläser Lars, Tumpel Michael


Format: Einband - flex. (Paperback)

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Beschreibung

With 19 National Reports and contributions by tax experts Since 1 July 2005 the Directive 2003/48/EC on the taxation of savings income in the form of interest payments (the Savings Directive) is applicable in the European Union. The Implementation and the application of this directive has caused numerous legal and practical problems. Therefore the Department of Tax Law and Tax Management of the Johannes Kepler University of Linz as a Working Party, namely “The Taxation of Interest in the European Capital Market – Problems and Perspectives” within the special research project “International Tax Coordination”, hosted the “Conference on the Taxation of Savings Income in the EU” in November 2005 under the scientific supervision of Univ.-Prof. Dr. Michael Tumpel. Nineteen reporters from Member States of the European Union and the United States of America reported on cross topics in the field of savings taxation and as national reporters about the implementation of the Savings Directive in their Member States. The conclusions of this conference are comprised in this book.