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How Withholding Taxes Affect Cross-Border Investment in Europe

taxfoundation.org · published 17 July 2026

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Is the European Commission’s Tax Omnibus Proposal a Step in the Right Direction? Read at the source ↗
taxfoundation.org
https://taxfoundation.org/taxedu/glossary/direct-tax/
taxfoundation.org
https://taxfoundation.org/taxedu/glossary/withholding/
taxfoundation.org
https://taxfoundation.org/taxedu/glossary/double-taxation/
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https://www.elibrary.imf.org/view/journals/001/2025/214/001.2025.issue-214-en.xml?cid=571345-com-dsp-crossref&Tabs=contentSummary-111696
elibrary.imf.org
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https://taxfoundation.org/taxedu/glossary/surtax/
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https://taxfoundation.org/taxedu/glossary/tax-credit/
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https://taxfoundation.org/location/united-kingdom/
taxfoundation.org
https://eur-lex.europa.eu/legal-content/en/TXT/?uri=CELEX%3A32011L0096
eur-lex.europa.eu
https://taxation-customs.ec.europa.eu/document/download/dc4034c4-5d0a-47bf-a6ea-22339e16df8c_en?filename=Impact%20Assessment_Proposal%20for%20a%20Council%20Directive%20-%20Taxation.pdf
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