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Document 52023PC0324

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:
politica tariffaria comune; politica fiscale; valore mobiliare; imposta sui redditi da capitale; detrazione fiscale; investimento all'estero; diritto tributario; cooperazione fiscale europea; esazione delle imposte; contribuente; mercato unico digitale