Betekenis van:
withholding tax

Werkwoord

Voorbeeldzinnen

1. After pay withholding tax, please send the tax paid receipt in PDF format.
2. Withholding tax
3. This withholding tax may be reduced pursuant to treaty provisions.
4. This withholding tax maybe reduced or waived pursuant to treaty provisions.
5. complied with the relevant withholding tax requirements imposed by all applicable laws;
6. Most types of royalties paid to non-resident beneficiaries are subject to withholding tax levied at the rate of 10 % (11,11 % if the withholding cost is borne by the payer).
7. Since the proposed measures concerning withholding tax and capital duty are more general in scope, they do not constitute an amendment of the scheme.
8. the Royal Decree of 16 May 2003 amending, as regards withholding tax, the Royal Decree implementing the Income Tax Code coordinated in 1992 (AR/CIR92) provides for exemption from withholding tax in respect of interest paid by intra-group banks (including coordination centres).
9. the Royal Decree of 16 May 2003 amending, as regards withholding tax, the Royal Decree implementing the Income Tax Code coordinated in 1992 (AR/CIR92) provides for exemption from withholding tax in respect of interest paid by intra-group banks (including coordination centres). It entered into force on 5 June 2003.
10. Dividends distributed by a non-exempt company are subject to withholding tax at the rate of 20 % on the gross amount paid (25 % if the withholding cost is borne by the payer), unless Directive 90/435/EEC applies or qualifying participations within the meaning of Article 147 of the Income Tax Act are involved.
11. As a result, exempt billionaire holding companies are not subject to the ordinary thin capitalisation rules applicable for subscription tax purposes, and no withholding tax is applied on fees and remunerations paid.
12. Firstly, it considered that a special advantage seemed to be conferred on coordination centres and the groups they belong to by exemptions from withholding tax which go beyond the exemptions available to any undertaking under the ordinary tax rules.
13. To grant relief against withholding tax, Italian tax law provides for a tax refund to foreign (non-resident) investors participating in investment vehicles subject to tax in Italy, which qualify for a tax refund equal to 15 % of the amount distributed by the investment vehicles offsetting the tax previously charged.
14. The exemptions from withholding tax and capital duty will be removed from the Law of 24 December 2002 (see recitals (20) and (21) of this Decision) and replaced by exemption or reduction measures which the Belgian authorities regard as general.
15. Finally, the fees (tantièmes) paid to resident or non-resident members of an exempt 1929 holding company's board of directors, managers or statutory auditors are subject to a 20 % withholding tax.