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A history of the tax package: The principles and issues underlying the community approach

Author

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  • Philippe Cattoir

    () (European Commission)

Abstract

This article presents an overview of the EU Tax Package, comprising the Code of Conduct for business taxation, the Directive on taxation of savings income and the Directive on taxation of interest and royalty payments. Its main objective is to offer a comprehensive view of the negotiation process, and a broad overview of the content of the package, as well as pending policy issues. This then allows drawing a number of lessons concerning the approach followed and the outlook for future European initiatives on direct taxation.

Suggested Citation

  • Philippe Cattoir, 2006. "A history of the tax package: The principles and issues underlying the community approach," Taxation Papers 10, Directorate General Taxation and Customs Union, European Commission, revised Dec 2006.
  • Handle: RePEc:tax:taxpap:0010
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_10_history_en.pdf
    File Function: final version, 2006
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    Citations

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    Cited by:

    1. J.C. Sharman, 2008. "Regional Deals and the Global Imperative: The External Dimension of the European Union Savings Tax Directive," Journal of Common Market Studies, Wiley Blackwell, vol. 46, pages 1049-1069, December.
    2. Philipp Genschel & Achim Kemmerling & Eric Seils, 2011. "Accelerating Downhill: How the EU Shapes Corporate Tax Competition in the Single Market," Journal of Common Market Studies, Wiley Blackwell, vol. 49(3), pages 585-606, May.
    3. Marcel GERARD & Lucia GRANELLI, 2013. "From the EU Savings Directive to the US FATCA, Taxing Cross Border Savings Income," LIDAM Discussion Papers IRES 2013007, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).

    More about this item

    Keywords

    European Union; EU tax policy; EU tax package; savings directive; code of conduct for business taxation; Taxation Policy;
    All these keywords.

    JEL classification:

    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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