The Taxation of Interest Savings Income in the European Capital Market
An Analysis of Council Directive 2003/48/EC and its Implication on the Member States of the EU and Third Countries
(Sprache: Englisch)
Since 1 July 2005 the Directive 2003/48/EC on the taxation of savings income in the form of interest payments (the Savings Directive) is applicable in the European Union. The Implementation and the application of this directive has caused numerous legal and...
Leider schon ausverkauft
Buch (Kartoniert)
- Lastschrift, Kreditkarte, Paypal, Rechnung
- Kostenlose Rücksendung
Produktdetails
Produktinformationen zu „The Taxation of Interest Savings Income in the European Capital Market “
Since 1 July 2005 the Directive 2003/48/EC on the taxation of savings income in the form of interest payments (the Savings Directive) is applicable in the European Union. The Implementation and the application of this directive has caused numerous legal and practical problems. Therefore the Department of Tax Law and Tax Management of the Johannes Kepler University of Linz as a Working Party, namely The Taxation of Interest in the European Capital Market Problems and Perspectives within the special research project International Tax Coordination, hosted the Conference on the Taxation of Savings Income in the EU in November 2005 under the scientific supervision of Univ.-Prof. Dr. Michael Tumpel. Nineteen reporters from Member States of the European Union and the United States of America reported on cross topics in the field of savings taxation and as national reporters about the implementation of the Savings Directive in their Member States. The conclusions of this conference are comprised in this book.
Klappentext zu „The Taxation of Interest Savings Income in the European Capital Market “
With 19 National Reports and contributions by tax expertsSince 1 July 2005 the Directive 2003/48/EC on the taxation of savings income in the form of interest payments (the Savings Directive) is applicable in the European Union. The Implementation and the application of this directive has caused numerous legal and practical problems. Therefore the Department of Tax Law and Tax Management of the Johannes Kepler University of Linz as a Working Party, namely "The Taxation of Interest in the European Capital Market - Problems and Perspectives" within the special research project "International Tax Coordination", hosted the "Conference on the Taxation of Savings Income in the EU" in November 2005 under the scientific supervision of Univ.-Prof. Dr. Michael Tumpel.
Nineteen reporters from Member States of the European Union and the United States of America reported on cross topics in the field of savings taxation and as national reporters about the implementation of the Savings Directive in their Member States. The conclusions of this conference are comprised in this book.
Autoren-Porträt von Dietmar Aigner, Lars Gläser, Michael Tumpel
Aigner, DietmarAssoziierter Universitätsprofessor am Institut für Betriebswirtschaftliche Steuerlehre der Johannes Kepler Universität Linz. Befasst mit Fragen der betriebswirtschaftlichen Steuerlehre und des österreichischen, europäischen und internationalen Steuerrechts. Mitglied des Fachsenats für Steuerrecht der Kammer der Wirtschaftstreuhänder.
Gläser, Lars
Assistenz-Professor am Institut für Steuerrecht und Steuermanagement der Universität Linz.
Tumpel, Michael
ist Vorstand des Instituts für Betriebswirtschaftliche Steuerlehre der Johannes Kepler-Universität Linz, Vorsitzender der Arbeitsgruppe Umsatzsteuer des Fachsenats für Steuerrecht der Kammer der Steuerberater und Wirtschaftsprüfer. Seine Forschungsschwerpunkte sind die Mehrwertsteuer, die Besteuerung von Kapitalveranlagungen und Wirkungen der Besteuerung auf Unternehmensentscheidungen.
Bibliographische Angaben
- Autoren: Dietmar Aigner , Lars Gläser , Michael Tumpel
- 2006, 378 Seiten, Maße: 22,5 cm, Kartoniert (TB), Englisch
- Verlag: Linde, Wien
- ISBN-10: 370731071X
- ISBN-13: 9783707310719
Sprache:
Englisch
Kommentar zu "The Taxation of Interest Savings Income in the European Capital Market"
0 Gebrauchte Artikel zu „The Taxation of Interest Savings Income in the European Capital Market“
| Zustand | Preis | Porto | Zahlung | Verkäufer | Rating |
|---|
Schreiben Sie einen Kommentar zu "The Taxation of Interest Savings Income in the European Capital Market".
Kommentar verfassen