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Withholding tax (German: Verrechnungssteuer, Italian: imposta preventiva, French: impôt anticipé) is a tax levied at source in Switzerland since 1944 on...

circumstances withholding tax sometimes applies to royalties, rent or even the sale of real estate. Governments use tax withholding as a means to combat tax evasion...

tax, a withholding tax and a value added tax. However, Switzerland is unique among modern sovereign states in that the authority to levy these taxes is...

The European Union withholding tax is the common name for a withholding tax which is deducted from interest earned by European Union residents on their...

whose proper tax is not fully settled through withholding to self-assess tax and make payments prior to or with final determination of the tax. Self-assessment...

taxes may contribute to underinvestment in human capital, such as higher education. The Australian federal government (ATO) requires withholding tax on...

company, are subject to a 15% withholding tax, unless the rate is reduced under a tax treaty. Interest: No withholding tax is imposed on interest paid to...

shareholder, though a tax obligation may also be imposed on the corporation in the form of a withholding tax. In some cases the withholding tax may be the extent...

shifting (BEPS) corporate tax tool, used mostly by U.S. multinationals to avoid incurring European Union withholding taxes on untaxed profits as they...

dividends are taxed as income to the shareholders. Corporations' property tax, payroll tax, withholding tax, excise tax, customs duties, value added tax, and other...

which dividend withholding is limited to 5% or 15%, depending on ownership levels, but where Ireland tax law imposes no withholding tax on qualifying recipients...

February 2011. Retrieved 4 April 2024. "Iceland - Svalbard — Orbitax Withholding Tax Rates". orbitax.com. Orbitax. Retrieved 4 April 2024. "Bolagsskatt...

shareholders pay tax on dividends, two withholding tax provisions may apply: withholding tax on foreign shareholders, and "backup withholding" on certain domestic...

get tax refunds even if they owe zero income tax. This is due to withholding calculations and the earned income tax credit. Because withholding is calculated...

on the final withholding tax and possible church tax (8 or 9% of the flat tax). This makes a total of Abgeltungsteuer of 26.375% church tax excluded. The...

not levy a tax on certain payments to an adequate level, then the jurisdiction of the payer is allowed to excise the top-up withholding tax. These certain...

tax havens for tax evasion (illegal non-payment of taxes owed). These include the end of banking secrecy in many jurisdictions including Switzerland following...

An excise, or excise tax, is any duty on manufactured goods that is normally levied at the moment of manufacture for internal consumption rather than...

payroll withholding of income tax or PAYE, withholding of tax at source on payments to nonresidents, and input credits for value added tax. Income tax systems...

still be liable for U.S. taxes, often on a tax withholding basis and sometimes with less favorable tax rates (such as dividend tax rates). U.S. states and...