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The European Commission has launched a consultation aimed at improving withholding tax procedures under double tax treaties or national rules for cross-border payments received by non-resident investors. The initiative aims to provide member states with information to prevent tax abuse in the field of withholding taxes and, at the same time, accommodate the efficient processing of requests for refunds and relief at source procedures of the excess taxes withheld.
The commission is inviting the public and stakeholders to express their views on the problems at stake as well as on possible measures and their potential impacts by completing the online questionnaire. Responses should be submitted by 26 June 2022.
