Taxology

European Commission opens public consultation on initiative to introduce a common EU-wide system for withholding tax on dividend or interest payments 13 APRIL, 2022  | TAX NEWS On 13 April, 2022 the European Commission opened a public consultation on its initiative to introduce a common EU-wide system for withholding tax on dividend or interest payments. [&

ECJ rules that by limiting its exemption from tax on investment income to contractual investment funds, Finland violates the free movement of capital (case C‑342/20) 10 APRIL, 2022  | TAX NEWS  Executive summary A SCPI, a French société civile de placement immobilier à capital variable (variable-capital property investment company) invests in immovabl

Commission urges Sweden to amend its rules on taxation of dividends to non-resident public pension institutions 6 JANUARY 2022  | TAX NEWS  After the European Commission had formally requested Sweden to stop applying a higher dividend withholding tax to foreign pension institutions and insurance companies respectively in its February 2021 infringement pack

European Commission releases a roadmap to a common EU-wide system for withholding tax on dividend or interest payments 29 SEPTEMBER 2021  | TAX NEWS On 28 September, 2021 the European Commission released its roadmap to a common EU-wide system for withholding tax on dividend or interest payments. The problem this initiative aims to tackle is […]