2Malaysia also has a limited double tax treaty covering air transport operations with Saudi Arabia Notes: Argentina and the United States of America – Limited double tax treaty covering air and sea transport operations in international traffic. There is no withholding tax on dividends paid by Malay...
The lower rates on dividends apply under certain conditions (minimum shareholding, specific shareholders, in some cases minimum holding period). The treaty does not limit the taxation of certain profit-based interest income, which is deducted by the debtor from their tax base; consequently, the dom...
WHT rates are nil for dividends. For interest and royalties, please refer to Vietnam's Corporate tax summary. Zambia (Last reviewed 17 May 2024) Resident: 15 / 15 / 15 / NA*;Non-resident: 20 / 20 / 20 / 0 Zimbabwe (Last reviewed 20 November 2024) Resident: NA / 15 / NA;Non-...
Therefore, dividends (apart from PIDs) may always be paid gross, regardless of the terms of the applicable DTT. Please note, however, that this is not an exhaustive list of all the deductions that might be required to be made in respect of UK tax from payments made to or by companies....