A European Withholding Tax framework
An own-initiative report on a European withholding tax framework. Amendments address cum/ex and cum/cum schemes, complex refund procedures and their administrative burden on cross-border and retail investors, the Capital Markets Union, conduit jurisdictions and passive income flows, the G20/OECD Inclusive Framework on BEPS and Pillar II, the Interest and Royalties Directive and Parent-Subsidiary Directive, and a standardised EU-wide system for relief at source.
Procedure timeline
- Committee amendments tabled25 Nov 2021
- Plenary vote — Passed10 Mar 2022 · On the motion for a resolution
- Procedure completed
Plenary votes
1 roll-call votesIn plenary, Parliament usually votes in steps: first on amendments to the text (sometimes split into parts, so Members can accept one half of a sentence and reject the other), then on the text as a whole. The “main vote” is the one that adopts or rejects the text itself. Each vote below shows exactly which step it was. How voting works →
- 10 Mar 2022Main votePassedoutcome from totalsOn the motion for a resolutionOfficial label: Proposition de résolution · what was voted ↗625 for38 against28 abstentions14 did not voteForAgainstAbst.
Click a group to see each Member’s position.
Vote data: HowTheyVote.eu (ODbL, attribution) / European Parliament · roll-call votes only
Official amendment documents
Connections
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Explore the graphMembers who amended this procedure
31 Members · by amendment count
The amendments, in full text
170 amendmentsEvery amendment as tabled — original text, proposed change and justification, with a link to the official PDF.