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Intereconomics

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

Taxation of interest in the European Union

  • Leif Mutén
Income Tax
  • 41 Downloads

Abstract

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.

Keywords

Host Country Capital Gain Foreign Bank Business Profit Unrealized Gain 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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References

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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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