Faster and Safer Tax Excess Refund - Related links

European Commission

• 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 on Business Taxation for the 21st Century, Taxation and Customs Union, European Commission (18 May 2021)

Think tanks and other 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)