Impact of the EU tax directive on Asian issues

New EU tax directives will have an impact on Asian fixed income issuers and their guarantors. Here, lawyers from Linklaters & Alliance discuss the outcome.


On 15 February 2001, the International Primary Market Association IPMA issued a Guidance Note in respect of the European Union EU Directive on the Taxation of Savings proposed at the Nice ECOFIN Council on 26-27 November 2000 the Directive.

The Directive is intended to work towards the harmonisation of tax on income relating to the payment of interest including payments by collective investment funds that derive their income from interest to individuals resident in an EU Member State....

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