European Withholding Tax Landscape
This course is based on the Tax Barriers Business Advisory Group Second Report, which details the principles of a simpler, more standardised and automated approach to withholding tax across Europe. The ten principles of the report were submitted to the Member States in February 2013 and adopted (again in principle) in April 2013. The course covers the principles and expected impacts, the major issues, markets that are close to and far from the model and the challenges they face.
The objective of the course is to help financial firms and Officials in Member States tax authorities to understand the reasons for the principles and how to plan effectively for a transition to the new model.
Who Should Attend?
Senior staff responsible for strategic planning
Those tasked with planning how to handle withholding tax at the European level for their financial institution
EU member state tax officials
This course covers in detail the legal basis for a simplified landscape, the Authorised Intermediary Agreement model, investor self declarations, simplified relief at source processing and common standards for long form processing as well as the expectation for structural development of the model (i.e. Directive, Voluntary Adoption or both). There is also discussion of what would be needed from tax authorities in terms of a centralised source of guidance relating to interpretation of bilateral tax treaties.
Full agenda to follow.
This course is offered on an in-house basis. Clients will be asked to provide some advance preparatory information which will then be used to customise the course materials so that the material is of more relevance to their situation.
This course can be delivered to a group of between 10 and 40 delegates over a period of either one or two days.
Two day courses cover the same content in more depth, with some additional material, exercises and workshops to help delegates absorb the content more effectively. There is also a greater amount of time allowed for questions, so delegates have the time to structure and ask questions that are relevant to their circumstances.
Please complete our booking form below and we will be in touch to discuss your requirements and to provide a quote.