European experts endorsed the ‘FASTER’ initiative on withholding tax procedures in the EU, adopted by the Ecofin Council in December (see EUROPE B13542A3), on Wednesday 22 January at a conference organised by the think-tank Centre for European Policy Studies (CEPS). However, they expressed some concerns about its implementation.
Maximilian Todtenhaupt, Professor of Public Finance at the Leibniz University of Hanover and the Norwegian School of Economics, has demonstrated through his...