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Taxation of savings income and automatic exchange of information

Dr.

Natalia Paxinou,

Attorney at law

Abstract:

The main theme of the book is the taxation of savings income since

the adoption of the EU Savings Directive in 2003 as the first multinational

automatic exchange of information program till its abolition and the adoption

of the Common Reporting Standard by the Organization of Economic Co-

operation and Development regarding the automatic exchange of information.

It focuses on and analyzes the steps to the transition towards the new regime

of the automatic exchange of information, which increases the international

co-operation in tax matters and the global tax transparency.

ISBN 978-960-562-689-1

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