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Savings Directive Book

The Savings Directive: Text, Materials and Cases.

The European Savings Directive means that EU states and other jurisdictions exchange information on bank accounts when the “beneficial owner” is tax resident in a EU member states.  In 2011, the remaining EU members (Belgium, Luxembourg and Austria) are in line with the other EU states. Amendments were proposed (to ensure the taxation of interest payments channeled through intermediate tax-exempted structures and to tax income obtained through investments in some innovative financial products as well as in certain life insurance products) to be applicable in 2012. 

The Savings Directive: Text, Materials and Cases provides an excellent assortment of cases on the subject, ranging from precedent-setting landmarks to the most recent case law. The books offers an engaging view of the history of the Directive and a concise review of the new amendments.   It teaches the fundamentals of a highly complex subject with a skillfully explanatory text, and a selective and balanced mix of original source materials.

((offersset within the theoretical context of criminal law. presents a wide range of critical perspectives and provides a broad selection of extracts from cases incorporates case law developments in manslaughter.. provided clear arguments on many cruical issues… balanced coverage.))

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