, Volume 36, Issue 1, pp 25–33 | Cite as

Taxation of interest in the European Union

  • Leif Mutén
Income Tax


Having struggled for a number of years with formulating a directive concerning the treatment of interest payments from financial institutions in member countries to persons resident in other member countries, the ministers of finance of the EU countries reached a compromise in November 2000. Rather than being a solution, however, what is now on the table might well amount to the opening of a Pandora's box of new problems.


Host Country Capital Gain Foreign Bank Business Profit Unrealized Gain 
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Copyright information

© HWWA and Springer-Verlag 2001

Authors and Affiliations

  • Leif Mutén
    • 1
  1. 1.Stockholm School of EconomicsSweden

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