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

Journal
Radcliffe, P.; Devisscher, R.
European Union
European Taxation 2023 (Volume 63), No. 5
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.