Impact Assessment New EU system for the avoidance of double taxation and prevention of tax abuse in the field of withholding taxes (WHT) Accompanying the document Proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes

led by: Directorate-General for Taxation and Customs Union
publication date: 19 June 2023
additional information: —
related EPRS documentation: —
models involved in baseline and assessment of policy options: CORTAX
Corporate Tax Model

model

contributed to this impact assessment

baseline and assessment of policy options

CORTAX
Corporate Tax Model

EURLex

52023SC0216

Impact assessment factsheet

Ares(2022)7741955

SWD/2023/216 final