Spain’s non-discrimination jurisprudence opens new tax refund possibilities for international taxpayers operating through ...

In many tax jurisdictions, dividend and bond interest payments made to foreign investors are subject to withholding tax (WHT), applied by the country where the security is domiciled. The purpose of ...

Interest was brought under WHT in order to make it a final tax and to administer collection more efficiently through financial institutions. This was the practice more than a decade and it was very ...

To prevent withholding tax (WHT) evasion and promote documentation, the federal government has decided to make it mandatory for withholding agents to immediately and directly deposit the tax collected ...

The withholding tax statements would be used as a major source of broadening the tax base to allocate National Tax Numbers (NTNs) to un-registered persons from whom tax was being deducted by ...

Currently, the Federal Board of Revenue relies mainly on withholding tax for collection of direct taxes. The share of withholding taxes (WHT) in the overall target for financial year 2011-12 was at 59 ...

The government is considering increasing the withholding tax (WHT) on cellular services from 10% to 15% in the upcoming mini-budget. The move is in direct conflict with the reduction in tax on phone ...

As the Nigeria Tax Act 2025 goes into effect on January 1, 2026, ADEOLA OJO, in this piece, reviews one of the recent tax laws, the Withholding Tax known as the Deduction of Tax at Source (Withholding ...

On December 21, 2021 new provisions amending both the Income Tax Law and the Special Contribution for the Defence of the Republic Law (SCD Law) were published in the Official Gazette of the Republic.