EU code of conduct on withholding tax procedures: EBF position on the EC proposal
EBF advisor: Roger Kaiser
Publication date: 23 July 2018
The EBF commends the Commission on its efforts for having brought together a small number of EU Member States to discuss the long outstanding issue of withholding tax (WHT) relief/refund procedures which resulted in the publication of the Code of Conduct on WHT in December 2017. However, the EBF believes that much more needs to be done. For that matter, the EBF encourages the Commission to work closely with the OECD, notably to help ensure a proper implementation of its Tax Relief and Compliance Enhancement (TRACE) project. Furthermore, the EBF takes the view that engaging with the wider financial services sector and the investment community will bring about more workable procedures.
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