The Proposed Amendments to the Savings Directive

Journal
HJI Panayi, C.
European Union
European Taxation 2009 (Volume 49), No. 4
FormatPDF
EUR
40
| USD
45
(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.