滿額折
Bloomsbury Professional Tax Insight - Withholding Tax
商品資訊
相關商品
商品簡介
商品簡介
UK withholding tax is a method of collecting tax at source from the person who makes a payment instead of raising an assessment on the recipient. It is is an effective way for tax authorities (HMRC) to collect tax. It passes the administrative burden onto the person making the payment (the payer) to:
- withhold the appropriate amount of income tax from the payment
- account for such tax to HMRC
- submit returns to HMRC containing information on the amounts paid and withheld in respect of UK tax, and
issue tax statements or certificates to the recipient informing them of the amount of the payment and the amount of the tax deducted even though the tax is due in respect of income belonging to the recipient.
As a general rule, UK domestic law requires companies making payments of interest to withhold tax at 20%
Withholding tax is an income tax that often affects companies. It doesn’t fit neatly into publications aimed at income tax, where corporation tax practitioners may miss it, or corporation tax, as it is strictly income tax and has relevance for individuals.
Covers the following issues:
- Interest, covering the domestic withholding requirement, then moving on to consider how the recipient may claim a reduction or repayment, considering the role of double taxation treaties and, for now, the EU Interest and Royalties Directive (under UK law, a company may have a duty to withhold tax in relation to the payment of either interest or royalties.
- Royalties; the obligation to withhold , and moving on to consider how the tax to be withheld can be reduced or repaid. The role of double taxation treaties and the EU directive will also be covered here.
- How withholding tax relates to dividends.
- Discussion of the Offshore Receipts in respect of Intangible Property regime. This is not strictly a withholding tax, but the regime has its roots in the royalties withholding tax rules.
- The possible impact of Brexit will be covered where relevant.
The guidance is illustrated by the use of diagrams and flow charts and case studies. Relevant case summaries are referenced throughout.
- withhold the appropriate amount of income tax from the payment
- account for such tax to HMRC
- submit returns to HMRC containing information on the amounts paid and withheld in respect of UK tax, and
issue tax statements or certificates to the recipient informing them of the amount of the payment and the amount of the tax deducted even though the tax is due in respect of income belonging to the recipient.
As a general rule, UK domestic law requires companies making payments of interest to withhold tax at 20%
Withholding tax is an income tax that often affects companies. It doesn’t fit neatly into publications aimed at income tax, where corporation tax practitioners may miss it, or corporation tax, as it is strictly income tax and has relevance for individuals.
Covers the following issues:
- Interest, covering the domestic withholding requirement, then moving on to consider how the recipient may claim a reduction or repayment, considering the role of double taxation treaties and, for now, the EU Interest and Royalties Directive (under UK law, a company may have a duty to withhold tax in relation to the payment of either interest or royalties.
- Royalties; the obligation to withhold , and moving on to consider how the tax to be withheld can be reduced or repaid. The role of double taxation treaties and the EU directive will also be covered here.
- How withholding tax relates to dividends.
- Discussion of the Offshore Receipts in respect of Intangible Property regime. This is not strictly a withholding tax, but the regime has its roots in the royalties withholding tax rules.
- The possible impact of Brexit will be covered where relevant.
The guidance is illustrated by the use of diagrams and flow charts and case studies. Relevant case summaries are referenced throughout.
您曾經瀏覽過的商品
購物須知
外文書商品之書封，為出版社提供之樣本。實際出貨商品，以出版社所提供之現有版本為主。部份書籍，因出版社供應狀況特殊，匯率將依實際狀況做調整。
無庫存之商品，在您完成訂單程序之後，將以空運的方式為你下單調貨。為了縮短等待的時間，建議您將外文書與其他商品分開下單，以獲得最快的取貨速度，平均調貨時間為1~2個月。
為了保護您的權益，「三民網路書店」提供會員七日商品鑑賞期(收到商品為起始日)。
若要辦理退貨，請在商品鑑賞期內寄回，且商品必須是全新狀態與完整包裝(商品、附件、發票、隨貨贈品等)否則恕不接受退貨。