This article explores the complexities of withholding tax reclaim for foreign investors and how you can maximise on tax refund opportunities.
2020 looks set to be the year where investors secure profitable growth by venturing into new demographic segments and geographies, leaving their comfort zones to perform new activities and harnessing investment technology to unlock agility and value (source). But despite technological uptake and a more explorative approach to investing, most investors are still completely in […]Read more
As a political and economic union of sovereign states, understanding the regulatory framework of the European Union presents a unique challenge for investors. The mechanics of claiming withholding tax in the EU are a case in point. Any investor seeking to reclaim dividend withholding tax needs to take into account the relevant national legislation, as […]Read more
The free movement of capital is woven into the framework of the European Union. Article 63 of the Treaty on the Functioning of the European Union (TFEU) states that “all restrictions on the movement of capital between Member States and between Member States and third countries shall be prohibited”. What are the limits on the […]Read more
The European Single Market was founded on the principle of guaranteeing the “four freedoms” of open economies: free movement of capital, services, goods and labour between member states. The commitment to a common market with parity between states has clear implications for member-state tax fiscal policy, and for tax policy in particular. Free movement of […]Read more