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Thursday, April 1, 2004
Volume:
20
Issue:
4
126
Abstract:
On February 10, 2004, the European Council proposed the approval of the European Union (EU)-Swiss Savings Tax Agreement. The agreement provides for measures equivalent to those contained in Council Directive 2003/48/EC of June 3, 2003 on taxation of savings income in the form of interest payments. The Swiss Government has conditioned its implementation of the agreement on various contingencies...[more]