The US qualified intermediaries and some EU tax innovations: stones to build up a new system of international savings taxation
(2005) National Tax Association - Tax Institute of America. Proceedings of the Annual Conference on Taxation — (2005)
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- Authors
- Abstract
- (en) Beyond the traditional debates over information exchange vs flat taxation at source, legislative advances have produced interesting innovations and suggestions concerning how to tax international savings. We examine some of these advances, which we then use to set forth and investigate a proposal for European and international savings taxation. That proposition combines lessons from the US qualified intermediaries mechanism and the outcome of recent European reforms. We show that such a system exhibits the same desirable properties as exchange of information, but potentially at reduced compliance cost, and is sustainable within a repeated game framework. Keywords: European Union, International taxation, Savings income JEL: H31, H73, H87
- Affiliations
Louvain School of Management Accounting & Finance
Citations
Gérard, M. (2005). The US qualified intermediaries and some EU tax innovations: stones to build up a new system of international savings taxation. National Tax Association - Tax Institute of America. Proceedings of the Annual Conference on Taxation. Published. https://hdl.handle.net/2078.5/84651 (Original work published 2005)