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FASTER directive : uma solução do presente para um problema do passado?
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A Diretiva FASTER tem como objetivo modernizar e digitalizar os procedimentos de retenção de imposto na fonte, tendo como objetivo a prevenção de abusos fiscais e a eliminação da dupla tributação para investidores não residentes que detenham investimentos na UE. Escândalos como o Cum Ex Files evidenciaram graves falhas no sistema atual, resultando em perdas fiscais expressivas. Para tornar o processo mais eficiente, o FASTER propõe a criação de um Certificado de Residência Fiscal Digital (eTRC) em toda a UE. Além disso, são previstos dois sistemas acelerados de desagravamento de retenção na fonte acelerados: o sistema de desagravamento na fonte e o sistema de reembolso acelerado, acompanhado de obrigações normalizada de comunicação sobre os intermediários financeiros registados. Sumariamente, a FASTER procura modernizar os sistemas de retenção de impostos na fonte para impedir episódios de fraude e abuso fiscal e procurando promover o investimento transfronteiriço.
The FASTER Directive aims to modernize and streamline withholding tax procedures, preventing tax abuse and eliminating double taxation for non-resident investors holding investments within the EU. Scandals such as the Cum Ex Files have highlighted serious flaws in the current system, resulting in significant tax losses. To make the process more efficient, FASTER proposes the creation of an EU-wide Digital Tax Residence Certificate (eTRC). In addition, two accelerated withholding tax relief systems are envisaged: the withholding tax relief system and the accelerated refund system, accompanied by standardized reporting obligations on registered financial intermediaries. In short, FASTER seeks to modernize withholding tax systems in order to prevent episodes of fraud and tax abuse and to promote cross-border investment.
The FASTER Directive aims to modernize and streamline withholding tax procedures, preventing tax abuse and eliminating double taxation for non-resident investors holding investments within the EU. Scandals such as the Cum Ex Files have highlighted serious flaws in the current system, resulting in significant tax losses. To make the process more efficient, FASTER proposes the creation of an EU-wide Digital Tax Residence Certificate (eTRC). In addition, two accelerated withholding tax relief systems are envisaged: the withholding tax relief system and the accelerated refund system, accompanied by standardized reporting obligations on registered financial intermediaries. In short, FASTER seeks to modernize withholding tax systems in order to prevent episodes of fraud and tax abuse and to promote cross-border investment.
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FASTER Cum ex files Retenção na fonte Digitalização Fraude fiscal Dupla tributação eTRC Sistemas de desagravamento Intermediários financeiros certificados Obrigações de comunicação Withholding tax Digitalization Tax fraud Double taxation Relief systems Certified financial intermediaries Reporting obligation
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Without CC licence