Remboursement des excédents fiscaux plus rapide et plus sûr (FASTER) - liens connexes

Commission européenne

• Proposal for a COUNCIL DIRECTIVE on Faster and Safer Relief of Excess Withholding Taxes, Communication, European Commission (19 June 2023)
• Better withholding tax procedures to boost cross-border investment and help fight tax abuse, Taxation and Customs Union, European Commission (June 2023)
• Withholding taxes – new EU system for the avoidance of double taxation and prevention of tax abuse: Faster and Safer Relief of Excess Withholding Taxes, Published initiatives, European Commission (1 April 2022)
• COMMUNICATION DE LA COMMISSION AU PARLEMENT EUROPÉEN ET AU CONSEIL Fiscalité des entreprises pour le XXIe siècle, Taxation and Customs Union, European Commission (18 May 2021)

Groupes de réflexion et autres organisations

• European Commission, E-News from the EU Tax Centre, KPMG (27 June 2023)
• European Commission publishes draft Directive on Faster and Safer Relief of Excess Withholding Taxes (FASTER), EY Global (20 June 2023)
• EU: European Commission proposal to improve withholding tax procedures, KPMG ( 20 June 2023)
• European Commission proposes new rules for harmonized withholding tax procedures in the EU, Euro Tax Flash from KPMG's EU Tax Centre, KPMG (19 June 2023)
• European Commission Publishes ‘FASTER’ Proposal – New Rules for Withholding Taxes in the EU, CFE’s Tax Top 5, CFE Tax Advisers Europe (19 June 2023)
• Withholding taxes on dividends in the European Union: An uphill battle for individual shareholders, Research Papers, Better Finance (15 May 2023)
• A standardized EU Withholding Tax Framework – Myth or Reality?, EY (7 November 2022)
• Chapter 2: Coordinating Taxation Across Borders, Fiscal Policy from Pandemic to War, IMF (20 April 2022)