Withholding Tax (WHT) is not a distinct tax type and therefore has no legislation of its own. It is only a mechanism for the collection of other taxes. Consequently, its application is provided for in ...

As the Nigeria Tax Act 2025 goes into effect on January 1, 2026, ADEOLA OJO, in this piece, reviews one of the recent tax laws, the Withholding Tax known as the Deduction of Tax at Source (Withholding ...

In many tax jurisdictions, dividend and bond interest payments made to foreign investors are subject to withholding tax (WHT), applied by the country where the security is domiciled. The purpose of ...

Doha should consider introducing advance ruling provisions for ensuring greater certainty in tax matters, according to KPMG in Qatar.

There is a need to draw attention to the fundamental difference between Withholding Tax (WHT) and Value Added Tax (VAT) so as to facilitate clear understanding of the mechanics of the tax concepts.

A recent decision by the Court of Justice of the European Union (CJEU) led to a positive outcome for a refund of excess withholding taxes (WHT) for Santander Renta Variable España Pensiones, Fondo de ...