- 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?
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.
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