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| European Union Savings Directive ： ウィキペディア英語版 |
Savings Directive
The European Union Savings Directive (EUSD), formally Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments, is a directive of the European Union enacted to implement the European Union withholding tax, requiring member states to provide other member states with information on interest paid to achieve effective taxation of the payments in the member state where the taxpayer is resident for tax purposes.
== See also ==
* European Union withholding tax
* US Foreign Account Tax Compliance Act
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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