After years of negotiation and technical debate, the European Union’s Faster and Safer Tax Relief of Excess Withholding Taxes Directive (“FASTER Directive”)—aimed at streamlining and harmonizing withholding tax (WHT) relief...more
In 2003, the UK Government introduced the CITR scheme to provide private investors with a significant tax incentive to finance enterprises within disadvantaged communities through accredited CDFIs. Whilst a similar scheme is...more