Events listed in New Withholding Tax Framework
ABBL’s position on the Proposal for a Faster and Safer Relief of Excess Withholding ...
ID 25133
ABBL’s position on the Proposal for a Faster and Safer Relief of Excess Withholding Taxes, released by the European Commission on 19 June 2023, is one of cautious support with significant concerns. The ABBL acknowledges the proposal’s objective of simplifying, digitizing, and harmonizing withholding tax processes in the EU, a long-standing priority for the organization. While the ABBL welcomes the introduction of more efficient ...
ALFI responds to EC consultation for a new system on excess withholding taxes
ID 25009
ALFI has provided its opinion on the draft Directive on the eTRC proposed by the European Commission. As a reminder, the European Commission introduced the FASTER Directive on 19 June 2023 to simplify and expedite cross-border withholding tax relief, improving efficiency and combating tax fraud. Key provisions include a common EU digital tax residence certificate, national registers for certified financial intermediaries, and relief at ...
Position paper AFG – directive FASTER – procédures de remboursement de retenues à ...
ID 24979
The European Commission recently proposed Directive COM(2023) 324 final, known as FASTER, aimed at establishing a common system for the faster and safer refund of excess withholding taxes within the European Union (EU). As a contextual reminder, the existing procedures for refunding excess withholding taxes on dividends or interest payments to non-resident investors in listed securities under double taxation treaties are lengthy, costly, and ...
2023/0187/CNS: Proposal for a COUNCIL DIRECTIVE on Faster and Safer Relief of ...
ID 23767
On June 19, 2023, the European Commission published in the Official Journal (OJ) of the EU a proposal for a Directive on faster and safer relief of excess withholding tax, known as the FASTER Directive. The aim of this directive is to establish a common EU procedure for the relief of excess withholding tax on cross-border investments in order to make corresponding procedures more ...