EFAMA generally supports the Commission’s Code of Conduct on WHT as well as all the efforts of the Commission to launch the CMU and all related initiatives to remove tax barriers within the EU.
EFAMA comments on the European Commission's Public Consultation on new EU system for the avoidance of double taxation and prevention of tax abuse in the field of withholding taxes.
EFAMA’s position
and key concerns on WHT barriers remain consistent and we would advocate
for Member States to abolish the WHT for payments made to UCITS and
AIFs, or as an alternative (if that is not feasible at this time),
support an EU-wide WHT rate limited to 15% in all MS and for recognition
of the treaty entitlement of UCITS and comparable investment funds.
full paper
EFAMA
© EFAMA - European Fund and Asset Management Association
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