Non-resident: 25 / 0 / 15 or upon application as reduced by EU directive/double tax treaty/domestic law.WHT is charged on interest from convertible or profit-sharing bonds and over-the-counter transactions. Ghana (Last reviewed 03 December 2024) Resident: 8 / 8 / 15; Non-resident: 8 /...
In particular, non-resident companies that are subject to UK tax on UK-source rental profits (see the Taxes on corporate income section for more information) will find their letting agent or tenants are obligated to withhold the appropriate tax at source (currently 20% without any allowances) ...
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) was ratified and entered into force for Singapore on 1 April 2019. Amendments made by the MLI to these treaties have taken effect....
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...