The Proposed Amendments to the Savings Directive

Journal
Author
HJI Panayi, C.
Country
European Union
Published Date
Issue
European Taxation 2009 (Volume 49), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article considers the Commission’s recent proposal to amend the Savings Directive. Specifically, the proposed changes are examined after a brief overview of the Savings Directive. In this respect, the author demonstrates that the Commission appears to have taken note of the criticisms of the Savings Directive and has sought to close some of the loopholes. It is, however, not a panacea.