Withholding tax
The training covers payments to non-residents that are subject to the withholding tax (WHT). The discussed topics include:
- tax residence and practical aspects of its determination
- application of double tax treaties
- income tax treatment of royalties, interest and dividends
- income tax treatment of “intangible supplies”, such as services including consulting, accounting, advertising and other services that are “similar in nature” within the meaning of the income
- tax provisions
- tax exemptions resulting from the EU law
- WHT payment and reporting obligations
We use practical examples to facilitate a better understanding of the discussed issues.
![](https://pustultax.pl/en/wp-content/uploads/2018/11/Szkolenie_6.jpg)