The European Commission’s recommendation for simplified procedures for claiming cross-border withholding tax relief
Rogier Wezenbeek
Journal of Securities Operations & Custody, 2010, vol. 2, issue 4, 304-311
Abstract:
On 19th October, 2009, the European Commission adopted a Recommendation outlining how EU Member States could make it easier for investors resident in one EU Member State to claim entitlements to relief from withholding tax on securities income (mainly dividends and interest) received from another Member State. The Recommendation also suggests measures to eliminate tax barriers to the securities investment activities of financial institutions, while at the same time protecting tax revenues against errors or fraud. The Recommendation provides guidance on how to ensure that procedures to verify entitlement to tax relief do not hinder the functioning of the Single Market.
Keywords: FISCO; Giovannini barrier 11; withholding tax relief at source; securities income; beneficial owner (search for similar items in EconPapers)
JEL-codes: E5 G2 K22 (search for similar items in EconPapers)
Date: 2010
References: Add references at CitEc
Citations:
Downloads: (external link)
https://hstalks.com/article/4245/download/ (application/pdf)
https://hstalks.com/article/4245/ (text/html)
Requires a paid subscription for full access.
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:aza:jsoc00:y:2010:v:2:i:4:p:304-311
Access Statistics for this article
More articles in Journal of Securities Operations & Custody from Henry Stewart Publications
Bibliographic data for series maintained by Henry Stewart Talks ().