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Budget 2016—withholding tax on royalties

Published on: 06 April 2016
Published by: LexisPSL
  • 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?

Article summary

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. or take a trial to read the full analysis.

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