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.