Skip navigation |

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


We use cookies to ensure that we give you the best experience on our website. If you continue without changing your settings, we'll assume that you are happy to receive all cookies on the The Chartered Institute of Taxation website. To find out more about the cookies, see our privacy policy.