Withholding taxes or information exchange: The taxation of international interest flows

Harry Huizinga, Søren Bo Nielsen

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@article{9eb94f80c02111db9769000ea68e967b,

title = "Withholding taxes or information exchange: The taxation of international interest flows",

keywords = "Kapitalindkomstskatter, Skatteteori, EU-skattepolitik",

author = "Harry Huizinga and Nielsen, {S{\o}ren Bo}",

year = "2002",

language = "English",

pages = "39--72",

journal = "Journal of Public Economics",

issn = "0047-2727",

publisher = "Elsevier",

number = "Vol. 87, nr. 1",

}

TY - JOUR

T1 - Withholding taxes or information exchange

T2 - The taxation of international interest flows

AU - Huizinga, Harry

AU - Nielsen, Søren Bo

PY - 2002

Y1 - 2002

KW - Kapitalindkomstskatter

KW - Skatteteori

KW - EU-skattepolitik

M3 - Journal article

SN - 0047-2727

SP - 39

EP - 72

JO - Journal of Public Economics

JF - Journal of Public Economics

IS - Vol. 87, nr. 1

ER -