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:...
Withholding tax is a method of collecting taxes from non-residents who have derived income which is subject to Malaysian tax. Any tax resident person who is liable to make certain specified types of payments to a non-resident is required to deduct withholding tax at a prescribed rate applicable...
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 under a treaty. ...
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) ...