Withholding tax in the medium term: Preparing for EU FASTER and beyond

Len A. Lipton and David Bolner
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Len A. Lipton: GlobeTax, USA
David Bolner: S&P Global, USA

Journal of Securities Operations & Custody, 2025, vol. 17, issue 3, 273-281

Abstract: This paper examines the current state of withholding tax recovery, reviews historical efforts to streamline inefficiencies, and evaluates the opportunities and challenges presented by the upcoming implementation of European Union Faster and Safer Tax Relief of Excess Withholding Taxes (EU FASTER) in 2030. The paper explores how thoughtfully crafted technology architecture will enable custodians and asset servicers to thrive within the digitised, relief-focused and reporting-intensive framework that EU FASTER envisions. By embracing collaborative digital ecosystems and strategic partnerships, providers may better meet emerging demands for transparency, automation and regulatory alignment as these policy changes unfold. This article is also included in The Business & Management Collection which can be accessed at https://hstalks.com/business/.

Keywords: withholding tax recovery; EU FASTER; FATCA; CRS; regulatory reporting; digitisation; operational efficiency; risk management (search for similar items in EconPapers)
JEL-codes: E5 G2 K22 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:aza:jsoc00:y:2025:v:17:i:3:p:273-281

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