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Document 52023SC0216
New EU system for the avoidance of double taxation and prevention of tax abuse in the field of withholding taxes (WHT)
COMMISSION STAFF WORKING DOCUMENT IMPACT ASSESSMENT REPORT New EU system for the avoidance of double taxation and prevention of tax abuse in the field of withholding taxes (WHT) Accompanying the document Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes
- Initiative summary:
- Fostering cross-border investment and simplifying taxation is one of the priorities of the European Commission. Despite actions already undertaken, tax barriers to cross-border investment still persist within the EU. This initiative proposes introducing a common, standardised, EU-wide system for withholding tax relief at source. A system for exchange of information and cooperation between tax authorities will complement the initiative.
- EuroVoc thesaurus:
- ühine tariifipoliitika; fiskaalpoliitika; väärtpaberid; maks investeerimistulult; maksuvähendus; investeerimine välismaale; maksuõigus; Euroopa maksukoostöö; maksude kogumine; maksumaksja; digitaalne ühtne turg
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- Documents:
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Ares(2021)5900310 (Inception impact assessment)Ares(2021)5900310 (Inception impact assessment)
Ares(2022)5569693 (Factual summary report of the public consultation)Ares(2022)5569693 (Factual summary report of the public consultation) - Leading service:
- Directorate-General for Taxation and Customs Union
- Planned adoption period:
- 01/04/2023 - 30/06/2023
- Check the status of this initiative on the Better Regulation Portal
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
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- Consultation type:
- Public consultation
- Consultation duration (weeks):
- 12
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 4
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- Documents:
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COM/2023/324 final (Proposal for a directive)
Impact assessment
SWD/2023/217 final (Summary of impact assessment)
Staff working document - Leading service:
- Directorate-General for Taxation and Customs Union
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- Consultation type:
- Stakeholder feedback
- Consultation duration (weeks):
- 8