Bronnen
1 Europese Richtlijnen
Richtlijn 2003/48/EG van de Raad van 3 juni 2003 betreffende belastingheffing op inkomsten uit spaargelden in de vorm van rentebetaling. Publicatieblad van de Europese Unie, 26.6.2003.
Richtlijn 2011/16/EU van de Raad van 15 februari 2011 betreffende de administratieve samenwerking op het gebied van de belastingen en tot intrekking van Richtlijn 77/799/EEG. Publicatieblad van de Europese Unie, 11.3.2011.
Richtlijn 2014/48/EU van de Raad va 24 maart 2014 tot wijziging van Richtlijn 2003/48/EG betreffende belastingheffing op inkomsten uit spaargelden in de vorm van rentebetaling. Publicatiebad van de Europese Unie, 15.4.2014.
Richtlijn 2014/107/EU van de Raad van 9 december 2014 tot wijziging van Richtlijn 2011/16/EU wat betreft de verplichte automatische uitwisseling van inlichtingen op belastinggebied. Publicatieblad van de Europese Unie, 16.12.2014.
2 Andere
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