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24 September 2001

FBE position paper on proposed Taxation directive on savings incomes
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Six issues are of particular interest for the EBF:
  • The Classification of non-individual clients/Collective investment vehicles (CIVs)
  • The Identification of beneficial owners
  • The classification of securities producing interest for the purposes of the Directive
  • The grandfather clause
  • The date of implementation
  • The annualisation option
    See full paper

    © FBE

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