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The European Commission’s recommendation for simplified procedures for claiming cross-border withholding tax relief

Author

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  • Wezenbeek, Rogier

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.

Suggested Citation

  • Wezenbeek, Rogier, 2010. "The European Commission’s recommendation for simplified procedures for claiming cross-border withholding tax relief," Journal of Securities Operations & Custody, Henry Stewart Publications, vol. 2(4), pages 304-311, January.
    • Handle: RePEc:aza:jsoc00:y:2010:v:2:i:4:p:304-311
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    More about this item

    Keywords

    FISCO; Giovannini barrier 11; withholding tax relief at source; securities income; beneficial owner;
    All these keywords.

    JEL classification:

    • G2 - Financial Economics - - Financial Institutions and Services
    • E5 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law

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