ESMA broadens scrutiny of multiple withholding tax reclaim schemes
Securities Markets Regulation
Date:
15 July 2019
On 2 July 2019, the European Securities and Markets Authority (ESMA) published a
report on its preliminary findings on multiple withholding tax (WHT) reclaim schemes, following a European Parliament (EP) request, and has launched a formal inquiry to gather further evidence from national competent authorities (NCAs) on the supervisory practices regarding those schemes across the European Union (EU).