TITLE

Channel Islands

AUTHOR(S)
Ashton, Raymond
PUB. DATE
June 2005
SOURCE
Lawyer;6/13/2005, Vol. 19 Issue 23, p32
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article examines the impact of the European Union's directive on the taxation of savings income on businesses in the Channel Islands. The directive allows three member states to adopt withholding tax for a transitional period, while the other 22 member states will adopt the automatic exchange of information option. It will be necessary, therefore, for a financial institution, where the automatic exchange of information is being implemented, to not only provide a customers identity, but also their tax identification number in the jurisdiction in which they are resident.
ACCESSION #
17407142

 

Share

Read the Article

Courtesy of MICHIGAN ELIBRARY

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics