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The European level playing field, the global markets and the invisible European citizen

Introduction

The proposed Directive on harmonisation of taxation of interest payments

Context and objectives of the report

Outline of the report and executive summary

Part 1 The proposed Directive and the objective of creating a level playing field in European financial markets

Part 1 Continued

Part 2 The coexistence mechanism and the key policy choices of the proposed Directive

Part 3 The contribution of the proposed Directive to the fight against tax evasion

Part 3 Continued

Part 4 Parochial euro vs. global euro

Part 5 The euromarkets and the stray bullets of the proposed Directive

Part 5 Continued (a)

Part 5 Continued (b)

Conclusion The way forward. Proposal for actions inside the Union and within the OECD

Annex Key points of the resolution by the ECOFIN Council, 1 December 1997

 
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