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 June 2024) Resident: 8 / 8 / 15; Non-resident: 8 / 8...
Singapore has no WHT on dividends over and above the tax on the profits out of which the dividends are declared. However, some treaties provide for a maximum WHT on dividends should Singapore impose such a WHT in the future. The non-treaty rates (a final tax) apply only to non-residents...