欧盟利息税指令及其对我国的借鉴(1)论文-欧盟利息税指令及其对我国的借鉴(1)论文

2003 6 3 Council Directive 2003 48 EC of 3 June 2003 on taxation of savings income in the form of interest payments 1998 co existence model 1 3 2001 35 2002 2 19 7 1 25 800 60 2003 6 2005 1 15 2007 35 75 51 2011 5 14 2003 6 3 2003 48 WC 2011 1 1 2005 1 1 2011 2005 1 1 1 2 3 85 611 EEC 4 40 4 1 1 2 2 1 beneficial owner Paying agent 40 2 6 OECD 3 15 2008 20 2011 35 25 75 1 2 3 4 OECD 100 200 100 2005 7 1 365 12 1 4 15 2010 12 31 2002 3 1 6 1 a 2002 3 1 2002 3 1 2010 12 31 2002 3 1 2002 3 1 2010 12 31 2010 12 3 2002 3 1 48 70 1999 11 2005 213 50 11 12 CEPA 2006 11 27 1985 12 UCITS 6 1 OJ L 157 38 Council Directive of 24 June 1998 for the implementation of Art 67 of the Treaty 88 361 EEC OJ L178 5 24 June 1998 Conclusions of the ECOFIN Council meeting on 1 December 1997 concerning taxation policy OJ C2 6 January 1998 Report from the Code of Conduct Group Business Taxation to the ECOFIN Council on 29 November 1999 4901 99 EB OL 2002 10 10 2006 01 20 EB OL 2002 1 2 02 2006 01 25 EB OL 2004 05 14 2006 01 25 nt 1470722 htm Council Directive 85 611 EEC of 20 December 1985 on the coordination of laws regulations and administrative provisions relating to undertaking for collective investment in transferable securities UCITS OJ L375 31 December 1985 3 18 Marc Dassesse the EU Directive on taxation of savings the provisional end of a long journey J EC Tax Review 2004 2 45 EB OL 2005 03 09 2006 02 1 0 EB OL 2005 03 07 2006 02 10 m EB OL 2005