Quoted Eurobond Exemption: Difference between revisions
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''UK tax.'' | |||
The Quoted Eurobond Exemption is a withholding tax (WHT) simplification that applies to listed debt issuances. | The Quoted Eurobond Exemption is a withholding tax (WHT) simplification that applies to listed debt issuances. | ||
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* [[United Kingdom]] | * [[United Kingdom]] | ||
* [[Withholding tax]] | * [[Withholding tax]] | ||
==External link== | |||
*[https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm35218 link title] | |||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Revision as of 00:47, 14 March 2022
UK tax.
The Quoted Eurobond Exemption is a withholding tax (WHT) simplification that applies to listed debt issuances.
No WHT is payable on interest payments on these bonds providing they are listed on a recognised stock exchange.
See also
