n Without Prejudice - Clearing up some misconceptions about foreign tax credits : tax

Volume 14, Issue 11
  • ISSN : 1681-178X



It is a universal principle that where certain types of income are received by a person from a foreign source, the payer in that foreign country is obliged to withhold tax. This is almost standard when it comes to payments like dividends, interest and royalties but some countries also impose withholding taxes on other types of income, such as fees from certain types of services.

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