Why are countries reluctant to exchange information on interest income? Participation in and effectiveness of the EU Savings Tax Directive

International Review of Law and Economics

Volumn 29, Issue 2, 2009, Pages 97-105

  Schwarz, Peter ^a  

^a Sachverstandigenrat   (Germany)

Author keywords

European Union; Information exchange; Interest taxation; Tax havens; Withholding tax

Indexed keywords

EID: 64149099147     PISSN: 01448188     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.irle.2008.12.001     Document Type: Article

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