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A tax deducted at source, especially one levied by some countries on interest or dividends paid to a person resident outside that country.‘royalties are usually subject to withholding taxes’[mass noun] ‘abolition of withholding tax’
- ‘The recipient of a dividend from an Irish resident company is liable to income tax on the gross amount of the dividend but he is entitled to a tax credit for the dividend withholding tax withheld by the company.’
- ‘In case of a withholding tax part of the interest payment is not paid to the investor, but is directly transferred to the government.’
- ‘The main taxes are income tax, corporation tax and withholding tax.’
- ‘This is why rulers institute withholding taxes, social security taxes, gasoline taxes, payroll taxes, sales taxes, value added taxes, etc.’
- ‘Instead, they will charge foreign residents a withholding tax on bank deposits.’
- ‘These include exemption from paying corporate tax, withholding tax on dividends and tax on interest or royalties and capital gains tax.’
- ‘What about resident withholding tax on interest and dividends?’
- ‘This year's row is over abolition of the withholding tax on foreign dividends.’
- ‘As you might be aware, the Income Tax Act requires withholding tax to be deducted from all payments to all entertainers and sportsmen and women who are not resident in Zambia.’
- ‘He said the fact that the British tax authorities do not charge a withholding tax on capital gains meant that builders could hide the money from the Irish Revenue.’
- ‘Since the withholding tax levied by the Spanish tax authorities is 15% on dividends, whereas the UK rate is only 10%, how can I reclaim the difference?’
- ‘The tenant or local agent is obliged to deduct 25 per cent withholding tax from rental income and send it to the tax office (financas).’
- ‘If the shareholder is resident in Ireland, the company must also deduct dividend withholding tax from the dividend and pay that tax to the Revenue.’
- ‘On the other hand, if the corporate assets are sold, then the company will be subject to taxation and withholding tax could apply on the distribution of dividends to non-resident shareholders.’
- ‘The tax reform plan we endorse is revenue neutral, collecting as much federal tax revenue as the current income tax code, including payroll withholding taxes.’
- ‘Instead, they will impose a withholding tax on undisclosed interest payments and split the proceeds 25: 75 with the interest recipient's home state.’
- ‘The individual can then credit the withholding tax deducted against their total tax liability for that particular tax year.’
- ‘The existence of withholding taxes on interest and royalties, as well as other features mentioned above, discriminates against cross-border investment and thus hinders the creation of a single market.’
- ‘Foreign tax authorities generally impose a withholding tax on the royalty income of non-residents.’
- ‘No capital gains or income withholding taxes are imposed on any business.’
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