Savings Taxation: Is Automatic Exchange of Information Becoming a Panacea?

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Series Details Vol.19, No.6, January 2010, p2–3
Publication Date January 2010
ISSN 0928-2750
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Abstract:
When one looks at the few legally binding provisions that have been adopted in the field of direct taxation since the first days of the EU common market, there are hardly any of them that could be said to be harmonizing direct taxation as such.

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