This publication outlines European pension fund opportunities for filing refund requests for withholding taxes levied on their foreign investments in light of the different treatment of foreign and domestic pension funds in a number of the European Union’s member states in breach of the European Commission Treaty.
The sections in this publication are:
- Introduction to the issue
- How to claim a refund
- Some practical questions and answers:
- What time limits apply to refunds
- What information should be included
- What if the local tax authorities deny the refund
- Examples
- Local PricewaterhouseCoopers contacts
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