Interest on loans granted by third parties or shareholders is liable to investment income tax at 15% and 10%, respectively. Argentina (Last reviewed 13 May 2024) Registered taxpayer:Resident: 0 or 7 / 6 / 6;Non-resident: 7 / 0, 15.05, or 35 / 21 or 28;Non-registered taxpayer:...
As of 1 April 2024, Japan has entered into 86 tax conventions applicable to 155 jurisdictions and has also ratified the multilateral instrument (‘MLI’). Companies making certain payments are required to withhold income taxes using the following rates, based on those treaties. RecipientWHT (%) ...
Zambia151515 Venezuela0-3415-3434 Uzbekistan101020 Notes to the tax withholding table: (1) India - Rates are before surcharge and cess. (2) Japan � Rates include a 2.1% surtax. Note: The information is for general guidance only. Users of this site are advised to take professional...
Republic ofVenezuelaVietnamZambiaZimbabweOverviewSignificant developmentsTaxes on corporate incomeCorporate residenceOther taxesBranch incomeIncome determinationDeductionsGroup taxationTax credits and incentivesWithholding taxesTax administrationOther issuesSignificant developmentsTaxes on personal incomeResidenceOther taxesInco...
Zambia5/151010 Zimbabwe (5)10/20107.5 Notes Corporate recipients of dividend and interest income (interest on convertible and profit-sharing bonds) can apply for refund of the tax withheld over the corporation tax rate of 15% plus solidarity surcharge, regardless of any further relief available un...
Last reviewed - 08 July 2024 Under UK domestic law, a company may have a duty to withhold tax in relation to the payment of either interest or royalties (or other sums paid for the use of a patent). The circumstances in which such a liability arises are discussed below. There is no...