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European Commission’s voluntary code of conduct on withholding tax

European Commission’s voluntary code of conduct on withholding tax
Published on: 15 January 2018
Published by: LexisPSL
  • European Commission’s voluntary code of conduct on withholding tax
  • What is the background to the Commission’s proposal?
  • What are the main elements of the proposal?
  • Can you envisage any issues with the proposals?
  • What is the likely impact of this in the UK, particularly in light of Brexit?

Article summary

Tax analysis: Hatice Ismail, partner, and Gary Barnett, professional support lawyer, both at Simmons & Simmons LLP, examine the European Commission’s new voluntary code of conduct on withholding taxes, which calls on Member States to reduce costs and simplify procedures for cross-border investors. As well as explaining the main elements of the code, they assess possible issues with the proposals, and their likely impact in the UK. or take a trial to read the full analysis.

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