FASTER: The European Commission’s Plans to Improve the Withholding Tax Claim Process within the European Union

Radcliffe, P.; Devisscher, R.

FASTER: The European Commission’s Plans to Improve the Withholding Tax Claim Process within the European Union

Journal

Author

Radcliffe, P.; Devisscher, R.

Country

European Union

Published Date

18 April 2023

Issue

European Taxation 2023 (Volume 63), No. 5

DOI

https://doi.org/10.59403/38sk3f3

Document

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In this note, the authors discuss the Fast Track Assured and Safer Tax Excess Refunds (FASTER) proposal, the European Commission’s initiative to unify and simplify the European Union withholding tax landscape.

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FASTER: The European Commission’s Plans to Improve the Withholding Tax Claim Process within the European Union