The
European Savings
Tax Directive
COUNCIL DIRECTIVE 2003/48/EC of 3 June
2003
on taxation of savings income in the form of interest
payments
Article 9
Automatic exchange of
information
1. The competent
authority of the Member State of the paying agent shall
communicate the information referred to in Article 8 to the
competent authority of the Member State of
residence of the beneficial owner.
2.
The communication of information shall be automatic and shall take place at least once a year, within six months
following the end of the tax year of the Member State of the
paying agent, for all interest payments made during that year.
3. The provisions of Directive 77/799/EEC shall apply to the
exchange of information under this Directive, provided that the
provisions of this Directive do not derogate therefrom.
However, Article 8 of Directive 77/799/EEC shall not apply to the
information to be provided pursuant to this chapter.
Download the free 190 pages e-book
Distance Learning and
Online Certification programs
from the International Association of Risk
and Compliance Professionals (IARCP)
www.risk-compliance-association.com/Distance_Learning_and_Certification.htm
The
Cost:
US$
297 for one person
What is included in this
price:
A. The
official presentations
we use in our
instructor-led classes
B. Up to
3 Online Exams
C.
Personalized Membership Certificate printed in full colour.
Processing, printing,
packing and posting to
your office or home
|
