European Commission 19 June 2023, 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

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European Union · · · Cited by 1 · 19-06-2023

EUROPEAN COMMISSION Brussels, 19.6.2023 SWD(2023) 216 final 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 {COM(2023) 324 final} - {SEC(2023) 243 final} -

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