Argentina extends its reduced dividend withholding tax rate, initially effective from January 2018, offering continued tax relief for investors.
On 26 September 2021, the Federal Public Revenue Administration of Argentina decided in General Resolution 5060/2021, that the temporary reduction of the withholding tax rate on dividends (from 13% to 7%) that took effect on 1 januari 2018 will be extended.
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SEPTEMBER 17, 2026 • 16 minute read
The Court of Justice of the European Union has delivered its judgment in iShares Europe ETF (C-139/25), concerning the Spanish taxation of dividends received by a US investment fund. The case adds a new question to the CJEU's extensive case law on discriminatory withholding taxation of non-resident investment funds: can a restriction on the free movement of capital be neutralized on the ground that a foreign fund could have chosen a tax treatment in its state of residence under which it would have been able to credit the source-state tax, even though it did not make that choice?
AUGUST 18, 2026 • 10 minute read
Discover how MiKaDiv changes German withholding tax reclaims, and what impact it has for non-resident investors.
JUNE 12, 2026 • 6 minute read
Delegated Regulation (EU) 2026/110 has resolved the critical open question in the FASTER Directive: which EU member states must operate under the new fast-track withholding tax framework, and which can stay outside it. The answer will define the operational landscape for institutional investors and custodians from 1 January 2030 onwards.