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FASTER: the European Commission’s proposal to improve withholding tax procedures

The European Commission has released its much anticipated proposal on streamlining withholding tax procedures. The proposal for a Directive on the “Faster and Safer Relief of Excess Withholding Taxes” (or the “FASTER”...more

The global minimum tax rate: Are we nearly there yet?

On 20 December 2021, the OECD published keenly awaited model rules designed to implement Pillar Two of its ambitious plans to reform international taxation. ...more

Key issues for asset managers in 2014

In this newsletter - U.S.: - Dodd-Frank Act – Designation of asset managers as systemically important financial institutions - Volcker Rule finalised with a more limited application to covered fund activities...more

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