- Budget 2016—withholding tax on royalties
- What is the background to these proposals?
- What are the proposals?
- When do the changes take effect and what are the key considerations for tax advisers in respect of these changes?
- What impact do you think the anti-treaty shopping provision will have?
- How does the proposed UK source change interact with the diverted profits tax?
Tax analysis: Anne Fairpo, barrister at Temple Tax Chambers, outlines the proposals contained in Budget 2016 with regards to withholding tax on royalties and their potential implications.
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