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.