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Tax Digest Issue 259 May 2024
Author:
Amanda Collinson
Publisher:
Tolley
This Digest covers important topics relevant to withholding tax which is a mechanism by which tax authorities collect tax.
Published: 14 May, 2024
This tax digest provides you with the reason withholding tax is imposed; the detailed UK rules; exceptions to the duty to withhold on interest; the application of double tax treaties; anti-treaty shopping rules; and EU Directives.