|Consultation on taxation problems that arise when dividends are distributed across borders to portfolio and individual investors and possible solutions|
The Commission would like to draw on the expertise and experience of all parties interested in commenting on cross-border dividends tax issues and possible solutions. All stakeholders – individual citizens, businesses, Member States, tax administrations, intergovernmental, non-governmental and business organisations, tax practitioners and academia - are invited to provide their views on this matter.
|Period of consultation|
|From 28.01.2011 to 30.04.2011|
|Objective of the consultation|
The levying and crediting of withholding taxes on dividend payments to non-resident portfolio and individual investors in the EU can sometimes be carried out in a discriminatory way. Withholding taxes can, in addition, lead to unrelieved double taxation, distorting the effective functioning of the Internal Market.
As both discrimination and double taxation are undesirable in the Internal Market, the Commission believes it is necessary to investigate in more detail the cross-border withholding tax problems faced by portfolio and individual investors in the EU and to explore any possible solutions.
|How to submit your contribution|
We welcome contributions from citizens, organisations and public authorities.
Received contributions will be published on the Internet. It is important to read the specific privacy statement attached to this consultation for information on how your personal data and contribution will be dealt with.
|View the consultation document|
|Consultation paper .|
Word version .
|Reference documents and other, related consultations|
Directorate-General for Taxation and Customs Union,
|TAXUD-D2-Consultationec [dot] europa [dot] eu (TAXUD-D2-Consultation[at]ec[dot]europa[dot]eu)|
|Number of responses received to this consultation|
|View the contributions|
|Results of consultation and next steps|
Contributions are available on request.
|Protection of personal data||Specific privacy statement|
"How to submit your contribution" in respect of organisations
In the interests of transparency, organisations (including, for example, NGOs, trade associations and commercial enterprises) are invited to provide the public with relevant information about themselves by registering in the Interest Representative Register and subscribing to its Code of Conduct
If you are a Registered organisation, please indicate the name and address of your organisation and your Register ID number on the first page of your contribution. Your contribution will then be considered as representing the views of your organisation.
TAXUD-WITHHOLDING-TAX-ORGANISATIONec [dot] europa [dot] eu (Submit your contribution).
If your organisation is not registered, you have the opportunity to Register now.
Then return to this page to submit your contribution as a Registered organisation.
Responses from organisations not registered will be published separately.
Non-registered organisations, please submit your contributions TAXUD-WITHHOLDING-TAX-CITIZENec [dot] europa [dot] eu (here).
The Commission asks organisations who wish to submit comments in the context of public consultations to provide the Commission and the public at large with information about whom and what they represent. If an organisation decides not to provide this information, it is the Commission's stated policy to list the contribution as part of the individual contributions. (Consultation Standards, see COM (2002) 704, and Communication on ETI Follow-up, see COM (2007) 127 of 21/03/2007)