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Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU: a comment

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  • Michael Devereux

    (Institute for Fiscal Studies and University of Oxford)

Abstract

After a break of a few years, the European Union has recently again become active in the area of co-ordinating capital income taxes between Member States. In December 1997, the Council of Finance Ministers agreed to establish a highlevel Working Party to implement a Code of Conduct on business taxation. In March 1998, the Commission proposed a revised draft of the 1990 Directive to liminate withholding taxes on interest and royalty payments between associated companies within the EU. In May 1998, the Commission proposed a Directive designed to ensure minimum effective taxation of savings income within the EU, by ensuring that all Member States either apply a withholding tax of at least 20 per cent on cross-border interest payments to EU-resident individuals or provide information on interest income to other Member States.

Suggested Citation

  • Michael Devereux, 1999. "Prospects for co-ordination of corporate taxation and the taxation of interest income in the EU: a comment," Fiscal Studies, Institute for Fiscal Studies, vol. 20(2), pages 155-161, June.
    • Handle: RePEc:ifs:fistud:v:20:y:1999:i:2:p:155-161
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    References listed on IDEAS

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