New guidelines on withholding taxes

Dec 18, 2017

The European Commission recently issued new guidelines on withholding taxes in the form of a code of conduct.  According to the Commission, the code of conduct offers solutions for investors who end up paying taxes twice on income from cross-border investments a result of withholding taxes.

The Commission’s code of conduct forms part of the EU's Capital Markets Union Action Plan which aims to improve the system for investors and Member States.  Implementation of the Code of Conduct is voluntary for Member States.

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