Bloomsbury Professional Tax Insight - Withholding Tax

ISBN-13: 9781526515759 / Angielski / Miękka / 2021 / 64 str.

Andrew Parkes

Spis treści

1. Introduction 2. Interest a. What is interest b. When does WHT have to be stopped c. Exemptions and reduced rates i. Double taxation agreements ii. Interest and Royalty Directive d. Admin i. Paying WHT ii. Claims 1. For reduced rate 2. For repayment 3. For double taxation relief iii. Treaty passport Scheme 3. Annual payments including royalties a. What is i. An annual payment ii. A royalty b. When does WHT have to be stopped c. Exemptions and reduced rates i. Double taxation agreements ii. Interest and Royalty Directive d. Admin i. Paying WHT ii. Claims i.For reduced rate ii.For repayment iii.For double taxation relief 4. Dividends a. Background b. UK dividends c. Non-UK dividends d. Exemptions and reduced rates i. Double taxation agreements ii. Parent subsidiary directive iii. Distribution exemption iv. Underlying tax e. Claims 5. Offshore receipts in respect of intangible property a. History b. The regime c. Exemptions d. Anti-avoidance e. Admin i. Payment ii. Recovery from related persons