Knowledge (XXG)

Savings Directive

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320: 314: 31: 269: 173:, requiring member states to provide other member states with information on interest paid to achieve effective taxation of the payments in the member state where the taxpayer is 387: 219: 112: 64: 363: 253: 397: 382: 299:
Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments: Text of the Directive (as amended)
199: 181: 161:), formally Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments, was a 193: 170: 49: 162: 22: 356: 174: 298: 402: 392: 349: 123: 101: 329: 220:"European Union Savings Directive (EUSD): exchange of information and withholding tax - GOV.UK" 249: 333: 166: 376: 270:"Repeal of the Savings Directive in line with international and EU developments" 41:
Council Directive on taxation of savings income in the form of interest payments
313: 248:. United States of America: University of Chicago Press. pp. 62 to 73. 184:. It was repealed on 10 November 2015, in favor of Directive 2014/107/EU. 337: 138: 133: 122: 111: 100: 95: 87: 79: 74: 63: 55: 45: 37: 180:It was an anti-tax evasion measure, similar to 357: 8: 16: 364: 350: 276:. European Commission. 13 September 2016 211: 388:European Union financial market policy 15: 7: 309: 307: 336:. You can help Knowledge (XXG) by 200:Foreign Account Tax Compliance Act 14: 318: 312: 155:European Union Savings Directive 107:C 270 E, 2001-09-25, p. 259 29: 129:C 47 E, 2003-02-27, p. 553 194:European Union withholding tax 171:European Union withholding tax 1: 70:L 157, 2003-06-26, p. 38 246:The Hidden Wealth of Nations 118:C 48, 2002-02-21, p. 55 419: 398:2003 in the European Union 306: 274:Taxation and Customs Union 383:European Union directives 328:This article relating to 175:resident for tax purposes 169:enacted to implement the 146: 28: 21: 244:Zucman, Gabriel (2015). 23:European Union directive 142:Directive 2014/107/EU 17:Directive 2003/48/EC 18: 330:European Union law 345: 344: 255:978-0-226-24542-3 151: 150: 134:Other legislation 96:Preparative texts 50:Council of the EU 410: 366: 359: 352: 324: 323: 322: 321: 316: 308: 286: 285: 283: 281: 266: 260: 259: 241: 235: 234: 232: 230: 216: 88:Entry into force 33: 32: 19: 418: 417: 413: 412: 411: 409: 408: 407: 373: 372: 371: 370: 319: 317: 311: 304: 295: 290: 289: 279: 277: 268: 267: 263: 256: 243: 242: 238: 228: 226: 218: 217: 213: 208: 190: 30: 12: 11: 5: 416: 414: 406: 405: 400: 395: 390: 385: 375: 374: 369: 368: 361: 354: 346: 343: 342: 325: 302: 301: 294: 293:External links 291: 288: 287: 261: 254: 236: 210: 209: 207: 204: 203: 202: 196: 189: 186: 167:European Union 149: 148: 144: 143: 140: 136: 135: 131: 130: 127: 120: 119: 116: 109: 108: 105: 98: 97: 93: 92: 89: 85: 84: 81: 77: 76: 72: 71: 68: 61: 60: 57: 53: 52: 47: 43: 42: 39: 35: 34: 26: 25: 13: 10: 9: 6: 4: 3: 2: 415: 404: 401: 399: 396: 394: 391: 389: 386: 384: 381: 380: 378: 367: 362: 360: 355: 353: 348: 347: 341: 339: 335: 331: 326: 315: 310: 305: 300: 297: 296: 292: 275: 271: 265: 262: 257: 251: 247: 240: 237: 225: 221: 215: 212: 205: 201: 197: 195: 192: 191: 187: 185: 183: 178: 176: 172: 168: 164: 160: 156: 145: 141: 137: 132: 128: 125: 121: 117: 114: 110: 106: 103: 99: 94: 90: 86: 82: 78: 73: 69: 66: 62: 58: 54: 51: 48: 44: 40: 36: 27: 24: 20: 403:EU law stubs 338:expanding it 327: 303: 278:. Retrieved 273: 264: 245: 239: 227:. Retrieved 223: 214: 179: 158: 154: 152: 393:2003 in law 139:Replaced by 377:Categories 280:25 January 229:6 November 224:www.gov.uk 206:References 102:Commission 91:2005-07-01 83:2003-06-03 56:Made under 163:directive 80:Date made 67:reference 188:See also 147:Repealed 104:proposal 165:of the 126:opinion 115:opinion 75:History 65:Journal 59:Art. 94 46:Made by 252:  332:is a 182:FATCA 38:Title 334:stub 282:2021 250:ISBN 231:2017 159:EUSD 153:The 113:EESC 198:US 379:: 272:. 222:. 177:. 124:EP 365:e 358:t 351:v 340:. 284:. 258:. 233:. 157:(

Index

European Union directive
Council of the EU
Journal
Commission
EESC
EP
directive
European Union
European Union withholding tax
resident for tax purposes
FATCA
European Union withholding tax
Foreign Account Tax Compliance Act
"European Union Savings Directive (EUSD): exchange of information and withholding tax - GOV.UK"
ISBN
978-0-226-24542-3
"Repeal of the Savings Directive in line with international and EU developments"
Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments: Text of the Directive (as amended)
Flag of Europe
European Union law
stub
expanding it
v
t
e
Categories
European Union directives
European Union financial market policy
2003 in law
2003 in the European Union

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