Talk:Tax withholding: Difference between revisions

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Taxation (inactive)

This article is within the scope of WikiProject Taxation, a project which is currently considered to be inactive.TaxationWikipedia:WikiProject TaxationTemplate:WikiProject TaxationTaxation

Scope of the tax

Did I get it right that this tax is applied only to natural persons, i.e. parent-subsidiary-relations of companies are out of scope (they get dividends or share sale revenues without a withholding tax deduction)? 84.173.227.7 12:18, 14 November 2007 (UTC)[reply]

Not correct. Withholding tax is typically levied on any combination of interest, royalties, dividends or payments for services paid by residents of one jurisdiction to residents (companies or individuals) of another jurisdiction. For instance, the United Kingdom levies a withholding tax of 20% on interest paid by UK residents to non-residents, unless a double taxation treaty or the EU Interest and Royalties Directive applies. --DWR (talk) 03:08, 24 April 2008 (UTC)[reply]

Revision as of 03:08, 24 April 2008 edit DWR (talk \| contribs) 232 edits →Scope of the tax ← Previous edit		Revision as of 03:09, 24 April 2008 edit undo DWR (talk \| contribs) 232 edits m →Scope of the tax Next edit →
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	Did I get it right that this tax is applied only to natural persons, i.e. parent-subsidiary-relations of companies are out of scope (they get dividends or share sale revenues without a withholding tax deduction)? [[User:84.173.227.7\|84.173.227.7]] 12:18, 14 November 2007 (UTC)		Did I get it right that this tax is applied only to natural persons, i.e. parent-subsidiary-relations of companies are out of scope (they get dividends or share sale revenues without a withholding tax deduction)? [[User:84.173.227.7\|84.173.227.7]] 12:18, 14 November 2007 (UTC)

	: Not correct. Withholding tax is typically levied on any combination of interest, royalties or ~~dividends~~ paid by residents of one jurisdiction to residents (companies or individuals) of another jurisdiction. For instance, the [[United Kingdom]] levies a withholding tax of 20% on interest paid by UK residents to non-residents, unless a [[double taxation treaty]] or the EU Interest and Royalties Directive applies. --[[User:DWR\|DWR]] ([[User talk:DWR\|talk]]) 03:08, 24 April 2008 (UTC)		: Not correct. Withholding tax is typically levied on any combination of interest, royalties, dividends or payments for services paid by residents of one jurisdiction to residents (companies or individuals) of another jurisdiction. For instance, the [[United Kingdom]] levies a withholding tax of 20% on interest paid by UK residents to non-residents, unless a [[double taxation treaty]] or the EU Interest and Royalties Directive applies. --[[User:DWR\|DWR]] ([[User talk:DWR\|talk]]) 03:08, 24 April 2008 (UTC)