ESMA recommends tax information exchange
ESMA recommends tax information exchange SEPTEMBER 24, 2021 | TAX NEWS European Securities and Markets Authority (ESMA) recommends European Commission to allow national financial markets supervisory bodies to exchange information with tax authorities to combat fraudulent withholding tax schemes. On 24 September, 2020, ESMA published the outcomes of its revie
Dutch government proposes changes to the dividend withholding tax on portfolio investments in domestic situations, and expects to refund close to EUR 1 billion in unduly withheld dividend tax to foreign investors next year
Dutch government proposes changes to the dividend withholding tax on portfolio investments in domestic situations, and expects to refund close to EUR 1 billion in unduly withheld dividend tax to foreign investors next year SEPTEMBER 17, 2021 | TAX NEWS Dutch companies are eligible for a full credit of Dutch dividend withholding tax on their […]
French tax administration releases new guidelines for dividend withholding tax exemption at source and refund procedures for foreign collective investment vehicles (“CIV’s”)
French tax administration releases new guidelines for dividend withholding tax exemption at source and refund procedures for foreign collective investment vehicles (“CIV’s”) SEPTEMBER 16, 2021 | TAX NEWS French tax administration releases new guidelines for dividend withholding tax exemption at source and refund procedures for foreign collective invest
South Africa public ruling on beneficial ownership for UK Authorized Contractual Scheme
South Africa public ruling on beneficial ownership for UK Authorized Contractual Scheme SEPTEMBER 9, 2021 | TAX NEWS The South African Revenue Service (“SARS”) recently published in a binding ruling its consent that UK investors in a UK Authorized Contractual Scheme (“ACS”) can claim treaty benefits on income from South African equity and debt instru