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Withholding tax: Antiquated, complicated - they've got to go

Category Technical Articles
AuthorTechnical Department
Article by Paul Radcliffe, senior vice president, EMEA tax department, Citi. This article appeared in the December 2009 issue of Tax Adviser. Processes by which investors claim double taxation treaty benefits in respect of cross-border securities income are antiquated and excessively complex. The author assesses the European Commission's proposals for reform.

December 2009 by Paul Radcliffe

Technical Team

 

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