EU Directive on the taxation of savings income

Journal
Bell, S.
Finance and Capital Markets (formerly Derivatives & Financial Instruments) 2003 (Volume 5), No. 5
PriceUSD 45

Analysis of EU Directive 2003/48/EC, providing a general overview of the Directive and examining in detail its key features. The mechanics of the exchange of information, the definition of "interest payment", the notions of beneficial owner and of relevant information are some of the topics addressed by the article.