Consistent with our commitment to provide updated information on current tax issues, we set down below a brief overview of the new rules proposed by the European Commission for the harmonization of withholding tax procedures in the EU (FASTER).
In this edition (Download PDF)
- What is FASTER?
- What are its objectives?
- What are its key features?
- What are the requirements that need to be met for the fast-track systems to apply?
- What are the Certified Financial Intermediaries?
- What are the obligations of CFIs?
- Who will benefit from this new initiative?
- What are the next steps?
