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Type: Journal Articles Authors: Michael P Devereux ISSN: Print: 0143-5671 Online: 1475-5890
Published in: Fiscal Studies, Vol. 20, No. 2, June 1999
Volume, issue, pages: Vol. 20, No. 2, pp. 155-161
After a break of a few years, the European Union has recently again become active in the area of co-ordinating capital income taxes between Member States. In December 1997, the Council of Finance Ministers agreed to establish a highlevel Working Party to implement a Code of Conduct on business taxation. In March 1998, the Commission proposed a revised draft of the 1990 Directive to liminate withholding taxes on interest and royalty payments between associated companies within the EU. In May 1998, the Commission proposed a Directive designed to ensure minimum effective taxation of savings income within the EU, by ensuring that all Member States either apply a withholding tax of at least 20 per cent on cross-border interest payments to EU-resident individuals or provide information on interest income to other Member States. Search |
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