Withholding tax - Revision history

imported>Doug Williamson: Add link.

2022-07-06T09:24:54Z

Add link.

← Older revision		Revision as of 09:24, 6 July 2022
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	* [[Quoted Eurobond Exemption]]		* [[Quoted Eurobond Exemption]]
	* [[Royalty]]		* [[Royalty]]
			* [[Tax]]
	* [[United Kingdom]]		* [[United Kingdom]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Expand final sentence.

2018-12-01T15:32:58Z

Expand final sentence.

← Older revision		Revision as of 15:32, 1 December 2018
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	For example in the UK there is an exemption for any payments of interest on a quoted Eurobond, being any security issued by a company and the security is listed on a recognised stock exchange and carrying a right to interest. There is also an exemption for interest paid by banks in the ordinary course of their business.		For example in the UK there is an exemption for any payments of interest on a quoted Eurobond, being any security issued by a company and the security is listed on a recognised stock exchange and carrying a right to interest. There is also an exemption for interest paid by banks in the ordinary course of their business.

	Care is required to ensure the receiver of the funds will be able to use the WHT against domestic tax, otherwise revenue could be subject to double taxation. Loan and derivative agreements usually ~~require~~ WHT is not required, and that if it becomes deductible the parties have the option to terminate the agreement.		Care is required to ensure the receiver of the funds will be able to use the WHT against domestic tax, otherwise revenue could be subject to double taxation. Loan and derivative agreements usually stipulate that WHT is not required, and that if WHT becomes deductible the parties have the option to terminate the agreement.

imported>Doug Williamson: Add space.

2018-11-07T16:24:11Z

Add space.

← Older revision		Revision as of 16:24, 7 November 2018
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	Withholding tax is a tax deducted at source on earnings, including employment income, dividends and interest payments, and can also include intangible services. It can be required to be deducted on domestic payments subject to domestic exemptions, and international payments where it is often subject to exemptions arising from double tax treaties.		Withholding tax is a tax deducted at source on earnings, including employment income, dividends and interest payments, and can also include intangible services. It can be required to be deducted on domestic payments subject to domestic exemptions, and international payments where it is often subject to exemptions arising from double tax treaties.


	For example in the UK there is an exemption for any payments of interest on a quoted Eurobond, being any security issued by a company and the security is listed on a recognised stock exchange and carrying a right to interest. There is also an exemption for interest paid by banks in the ordinary course of their business.		For example in the UK there is an exemption for any payments of interest on a quoted Eurobond, being any security issued by a company and the security is listed on a recognised stock exchange and carrying a right to interest. There is also an exemption for interest paid by banks in the ordinary course of their business.

imported>Baseby2@msn.com at 16:38, 6 November 2018

2018-11-06T16:38:47Z

← Older revision		Revision as of 16:38, 6 November 2018
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	(WHT).		(WHT).

	Withholding tax is a tax deducted at source on earnings, including employment income, dividends and interest payments, and can also include intangible services.		Withholding tax is a tax deducted at source on earnings, including employment income, dividends and interest payments, and can also include intangible services. It can be required to be deducted on domestic payments subject to domestic exemptions, and international payments where it is often subject to exemptions arising from double tax treaties.

	~~WHT~~ is ~~subject~~ to ~~some exemptions~~.		For example in the UK there is an exemption for any payments of interest on a quoted Eurobond, being any security issued by a company and the security is listed on a recognised stock exchange and carrying a right to interest. There is also an exemption for interest paid by banks in the ordinary course of their business.

	~~For example in~~ the ~~UK there is an exemption for any payments~~ of ~~interest on a quoted Eurobond~~, ~~being any security issued by a company~~ and ~~the security~~ is ~~listed on a recognised stock exchange~~ and ~~carrying a right~~ to ~~interest.~~		Care is required to ensure the receiver of the funds will be able to use the WHT against domestic tax, otherwise revenue could be subject to double taxation. Loan and derivative agreements usually require WHT is not required, and that if it becomes deductible the parties have the option to terminate the agreement.

	~~There is also an exemption for interest paid by banks in~~ the ~~ordinary course of their business~~.

imported>Doug Williamson: Add exemption and examples. Source: linked pages.

2018-06-01T12:46:01Z

Add exemption and examples. Source: linked pages.

← Older revision		Revision as of 12:46, 1 June 2018
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	(WHT).		(WHT).

	A tax deducted at source on earnings, including employment income, dividends and interest payments, and can also include intangible services.		Withholding tax is a tax deducted at source on earnings, including employment income, dividends and interest payments, and can also include intangible services.

			WHT is subject to some exemptions.

			For example in the UK there is an exemption for any payments of interest on a quoted Eurobond, being any security issued by a company and the security is listed on a recognised stock exchange and carrying a right to interest.

			There is also an exemption for interest paid by banks in the ordinary course of their business.


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	* [[Pay as you earn]]		* [[Pay as you earn]]
	* [[Repatriated]]		* [[Repatriated]]
			* [[Quoted Eurobond Exemption]]
	* [[Royalty]]		* [[Royalty]]
			* [[United Kingdom]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Add link.

2016-10-10T07:14:51Z

Add link.

← Older revision		Revision as of 07:14, 10 October 2016
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	* [[FATCA]]		* [[FATCA]]
	* [[Pay as you earn]]		* [[Pay as you earn]]
			* [[Repatriated]]
	* [[Royalty]]		* [[Royalty]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Link with Royalty page.

2016-03-19T12:22:36Z

Link with Royalty page.

← Older revision		Revision as of 12:22, 19 March 2016
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	* [[FATCA]]		* [[FATCA]]
	* [[Pay as you earn]]		* [[Pay as you earn]]
			* [[Royalty]]

	[[Category:Accounting,_tax_and_regulation]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Add abbreviaton. The Treasurer, October 2014, page 33, Graham Robinson PwC, Plucking the Goose.

2014-10-04T16:03:53Z

Add abbreviaton. The Treasurer, October 2014, page 33, Graham Robinson PwC, Plucking the Goose.

← Older revision		Revision as of 16:03, 4 October 2014
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			(WHT).

	A tax deducted at source on earnings, including employment income, dividends and interest payments, and can also include intangible services.		A tax deducted at source on earnings, including employment income, dividends and interest payments, and can also include intangible services.

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	* [[Pay as you earn]]		* [[Pay as you earn]]

	[[Category:~~Taxation~~]]		[[Category:Accounting,_tax_and_regulation]]

imported>Doug Williamson: Add link to FATCA page.

2013-12-03T10:42:32Z

Add link to FATCA page.

← Older revision		Revision as of 10:42, 3 December 2013
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	== See also ==		== See also ==
	* [[Direct tax]]		* [[Direct tax]]
			* [[FATCA]]
	* [[Pay as you earn]]		* [[Pay as you earn]]

	[[Category:Taxation]]		[[Category:Taxation]]

imported>Doug Williamson: Tax/Pension check - added link to Pay as you earn and spacing added 29/10/13

2013-10-29T17:46:17Z

Tax/Pension check - added link to Pay as you earn and spacing added 29/10/13

← Older revision		Revision as of 17:46, 29 October 2013
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	A tax deducted at source on earnings, including employment income, dividends and interest payments, and can also include intangible services.		A tax deducted at source on earnings, including employment income, dividends and interest payments, and can also include intangible services.


	== See also ==		== See also ==
	* [[Direct tax]]		* [[Direct tax]]
			* [[Pay as you earn]]

	[[Category:Taxation]]		[[Category:Taxation]]