Refund requests of Belgian WHT filed by non-residents: administrative guidance published
The Belgian tax administration has just published on its website a guidance (FR/NL) related to refund requests of Belgian WHT on dividends, interest and royalties filed by non-resident taxpayers. In particular, the Belgian tax administration has made a distinction between refund requests of Belgian WHT based on Double Tax Treaties and those based on Belgian
The latest Italian FTT guidance – clarity at last? Don’t hold your breath…
Global FS Tax Newsflash 26 August 2°13. The Italian Financial Transaction Tax (“FTT, has now been in force since 1 March 2013. The regime comprises three taxes; a tax on equities, a tax on derivatives and a tax on high frequency trading. Following the introduction of the tax, market participants have been seeking further clarity
