The Proposed Amendments to the Savings Directive
Journal
Country
European Union
Published Date
Issue
European Taxation 2009 (Volume 49), No. 4
Document
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.