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Tax Co-ordination in Europe

其他書名	Assessing the First Years of the EU-Savings Taxation Directive
出版	Office for Official Publications of the European Communities, 2009
ISBN	92791256999789279125690
URL	http://books.google.com.hk/books?id=6-_PMQEACAAJ&hl=&source=gbs_api

註釋"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."--Editor.