Taxation of interest in the European Union |
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Authors: | Leif Mutén |
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Affiliation: | (1) Stockholm School of Economics, Sweden |
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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. |
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