CROSS-BORDER TAXATION

Keith Nuthall
THE EUROPEAN Commission has proposed a reform of rules on cross-border taxation within the EU, which would give each Member State the responsibility of circulating information about interest paid within their territories to foreign EU nationals. This would have to be provided to tax administrations in the home EU countries of these expatriates. The Commission also proposed that for a transitional period of seven years, Belgium, Luxembourg and Austria would be allowed to apply a withholding tax instead of providing information, at 15% for the ...


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