Mondaq All Regions: Tax > Withholding Tax
Gaia Silva Gaede Advogados
It is well known that the constant increase in the number of Internet users has significantly changed various parts of the economy.
Norton Rose Fulbright Canada LLP
ITA regulation 102 requires employers to withhold tax on remuneration paid to non-resident employees who are employed in Canada.
Osler, Hoskin & Harcourt LLP
Canada signed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting [PDF] ― also known as the Multilateral Instrument or MLI
O'Sullivan Estate Lawyers LLP
With increased mobility of people and their assets, increasingly estates have a multijurisdictional dimension.
Osler, Hoskin & Harcourt LLP
The Canadian federal budget (Budget 2019) tabled on March 19, 2019 (Budget Day) contains important tax changes relevant to participants in the stock lending market
Dezan Shira & Associates
To help foreign investors and taxpayers understand how China computes individual income tax, China Briefing offers a guide outlining how to calculate and withhold IIT for both resident and non-resident individuals.
Kinanis LLC
Every physical person is eligible to receive lifetime exemptions when disposing immovable property in Cyprus.
PwC Cyprus
We now await publication of the DTT in the Cyprus Government Gazette.
Carey Olsen
This document summarises certain key aspects of Guernsey taxation law for the calendar year 2019.
Anjarwalla & Khanna
On 5 February 2019, the Court of Appeal delivered its judgment in the judicial review case of Kenya Revenue Authority vs. the Republic of Kenya.
Anjarwalla & Khanna
The High Court of Kenya on 15 March 2019 rendered a judgement on the validity of the Mauritius-Kenya Double Taxation Agreement further to a case by the Tax Justice Network Africa, a Non-Governmental Organisation, ...
Arnone & Sicomo
Soparfi: all you have to know about the financial holding company in Luxembourg.
Arendt & Medernach
On 9 April 2019, Luxembourg deposited with the Organisation for Economic Cooperation and Development ("OECD") its instrument of ratification of the Multilateral Instrument ...
Many Turkish individuals and corporations have substantial banking assets abroad, particularly in Switzerland.
Baer & Karrer
The Swiss Federal Supreme Court recently (on 21 November 2017) rendered a judgment in a tax case involving short sales of Swiss exchange-traded shares shortly before dividend payment dates (case no. 2C_123/2016).
Baker & McKenzie / Esin Attorney Partnership
According to the Presidential Decree No. 476 published on the Official Gazette dated 19 December 2018, payments made for advertising services provided through the Internet to the providers of this service ...
Baker & McKenzie / Esin Attorney Partnership
The Presidential Decree No. 842 ("Decree"), published in the Official Gazette dated 21 March 2019 and No. 30721, introduced new withholding tax rates for income derived from certain securities.
The Treasury Department and IRS invite taxpayers to submit comments on the proposed regulations on or before May 6, 2019.
Ruchelman PLLC
The 2017 Tax Cuts and Jobs Act ("T.C.J.A.") introduced two new rules targeting hybrid arrangements. The first deals with hybrid dividends.
Withers LLP
American donors may qualify for a US charitable estate tax deduction even if assets are left to a non-US charity provided that the charity has purposes which are charitable in the US
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LexCounsel Law Offices
One of the most common questions in an international transaction is the tax liability of the non-resident on the income proposed to be generated in India on provision of managerial, technical or consultancy services in India.
DeHeng Law Offices
Andersen Tax & Legal Egypt
This is to be applied starting from 15th of August 2018.
Anjarwalla & Khanna
The High Court of Kenya on 15 March 2019 rendered a judgement on the validity of the Mauritius-Kenya Double Taxation Agreement further to a case by the Tax Justice Network Africa, a Non-Governmental Organisation, ...
LexCounsel Law Offices
Taxation is one of the most fundamental aspect of cross border transactions and generally attracts a lot of attention while negotiating and closing international deals.
Stikeman Elliott LLP
New annual cap of $200,000 on options granted by large, mature companies that will be eligible for the 50% tax deduction
Maples Group
In this edition of the Maples Group Tax Update, we examine a number of current Irish, Luxembourg and international tax issues:
Damania & Varaiya
With globalisation and fast expanding businesses beyond Indian territory, Indian Companies avail various kinds of services from Companies and professionals outside India and incur expenses like Royalty, ...
Banwo & Ighodalo
Nigeria is obliged to pay 2% of its assessable profit as Education Tax.
Rotfleisch & Samulovitch P.C.
The Canadian income tax regime differs for resident taxpayers and non-resident taxpayers in Canada.
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