www.ey.com/gl/en/services/tax/international-tax/alert–cjeu-rules-withholding-taxes-levied-on-dividends-received-by-loss-making-foreign-companies-is-contrary-to-the-free-movement-of-capital goo.gl/M61A44
Update:
www.cms-lawnow.com/ealerts/2022/03/certain-deductions-and-withholding-taxes-brought-into-compliance-with-european-union-law?cc_lang=en