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Withholding tax in the medium term: Preparing for EU FASTER and beyond

Author

Listed:
  • Lipton, Len A.

    (GlobeTax, USA)

  • Bolner, David

    (S&P Global, USA)

Abstract

This paper examines the current state of withholding tax recovery, reviews historical efforts to streamline inefficiencies, and evaluates the opportunities and challenges presented by the upcoming implementation of European Union Faster and Safer Tax Relief of Excess Withholding Taxes (EU FASTER) in 2030. The paper explores how thoughtfully crafted technology architecture will enable custodians and asset servicers to thrive within the digitised, relief-focused and reporting-intensive framework that EU FASTER envisions. By embracing collaborative digital ecosystems and strategic partnerships, providers may better meet emerging demands for transparency, automation and regulatory alignment as these policy changes unfold. This article is also included in The Business & Management Collection which can be accessed at https://hstalks.com/business/.

Suggested Citation

  • Lipton, Len A. & Bolner, David, 2025. "Withholding tax in the medium term: Preparing for EU FASTER and beyond," Journal of Securities Operations & Custody, Henry Stewart Publications, vol. 17(3), pages 273-281, June.
    • Handle: RePEc:aza:jsoc00:y:2025:v:17:i:3:p:273-281
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    More about this item

    Keywords

    withholding tax recovery; EU FASTER; FATCA; CRS; regulatory reporting; digitisation; operational efficiency; risk management;
    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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