FASTER directive

: uma solução do presente para um problema do passado?

Abstract

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.

Date of Award	27 Jun 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Tomás Tavares (Supervisor)