CO OZNACZA SŁOWO WITHHOLDING TAX
Podatek u źródła
Podatek od zapłaty, zwany również podatkiem od zatrzymania, jest wymogiem rządu dla zleceniodawcy z tytułu dochodów, aby potrącać lub potrącić podatek od zapłaty, a następnie zapłacić ten podatek rządowi. W większości jurysdykcji stosuje się potrącony podatek od dochodów z pracy. Wiele jurysdykcji wymaga również podatku u źródła z tytułu odsetek lub dywidend. W większości jurysdykcji obowiązują dodatkowe zobowiązania z tytułu potrącenia podatku, jeśli odbiorca dochodu ma siedzibę w innej jurysdykcji iw tych okolicznościach potrącenie podatku czasami ma zastosowanie do należności licencyjnych, czynszów, a nawet sprzedaży nieruchomości. Rządy używają podatku u źródła jako środka zwalczania uchylania się od opodatkowania, a czasami nakładają dodatkowe wymagania dotyczące podatku potrącanego, jeśli odbiorca był niegrzeczny w składaniu deklaracji podatkowych lub w przemyśle, w którym postrzeganie podatków jest powszechne. Zazwyczaj podatek u źródła jest traktowany jako płatność z tytułu ostatecznego zobowiązania podatkowego beneficjenta.
Definicja słowa withholding tax w słowniku
Definicja podatku u źródła zawarta w słowniku jest potrącana u źródła od dochodu, w szczególności z dywidend wypłacanych nierezydentom kraju, który może zostać odzyskany, jeżeli istnieje umowa o podwójnym opodatkowaniu między krajem, w którym dochód jest wypłacany, a krajem zamieszkania odbiorcy. Inną definicją podatku potrącanego u źródła jest część podatku dochodowego od pracownika płacona bezpośrednio przez rząd pracodawcy przez rząd.
KSIĄŻKI POWIĄZANE ZE SŁOWEM «WITHHOLDING TAX»
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1
Foreign
Tax and Trade Briefs - International
Withholding Tax ...
This latest release of Foreign Tax & Trade Briefs - International Witholding Tax Treaty Guide provides the withholding tax rates for more than 1,800 treaties, worldwide, paid on: • Interest on foreign loans • Dividends • Royalties • ...
Walter H. Diamond, Dorothy Diamond,
2013
2
Systematic Non-Application Fields of the Flat Rate ...
Seminar paper from the year 2011 in the subject Business economics - Accounting and Taxes, grade: keine, -, language: English, abstract: Since the assessment period 2009 the treatment of private capital gains with regard to income tax in ...
3
Retarding Short-Term Capital Inflows Through
Withholding Tax
This paper proposes a price-based measure to mitigate the destabilizing impact of the volatility of global capital movements on the domestic economy of a country pursuing sound economic policies. the measure is a withholding tax on all ...
4
US
Withholding Tax: Practical Implications of QI and FATCA
Practical Implications of QI and FATCA Ross K. McGill. adopt the backup
withholding responsibility. A QI can adopt this status but equally, it can request
that its upstream counterparty (withholding agent) perform this role. As with other
aspects ...
5
Essays on the Bilateral
Tax Treaties, Foreign Direct ...
Abdullah Kumas. levels (as opposed to logs).9 Egger et al. (2006) also obtain a
signi...cant negative e¤ect of 'new'tax treaties on OECD outbound FDI from 1985–
2000 using a di¤erence- in-di¤erence propensity score matching estimator.
6
Explanation of proposed income
tax treaty between the United ...
C. Zero Rate of Withholding Tax on Direct Dividends In general When certain
conditions are met, the proposed treaty eliminates withholding tax on dividends ("
direct dividends") paid by a company that is resident in one treaty country to a ...
7
The Canadian in America: Real-Life
Tax and Financial ...
Myth: Withholding Tax Can Be Paid from Outside the RRSP Often an rrsp may
contain nothing but investments that you may not want to sell (deferred sales
charges, etc.). As a result, you may want to keep all the investments intact and
pay the ...
8
Taxation of Cross-Border Portfolio Investment Mutual Funds ...
Under the typical structure, the CII invests in securities generating investment
income that is subject to little or no withholding tax at source, little or no income
tax or withholding tax is imposed at the CII level, opportunities exist for converting
...
9
Introduction to United States International Taxation
The theory behind this approach is that if the investment had been made through
a US corporation that had reinvested its earnings and then subsequently
liquidated, no dividend withholding tax would have been imposed on the
liquidating ...
Paul R. McDaniel, Hugh J. Ault, James R. Repetti,
2005
10
Investment
Withholding Tax: Best Practice and Strategies for ...
This work provides a clear and concise explanation of withholding tax and how to leverage best practice to generate improved investment performance.
WIADOMOŚCI, KTÓRE ZAWIERAJĄ SŁOWO «WITHHOLDING TAX»
Sprawdź, o czym dyskutuje się w prasie krajowej i zagranicznej oraz jak jest stosowane słowo
withholding tax w wiadomościach.
Withholding tax: Traders to go on strike
Traders and the business community in the city will observe a complete shutter-down strike on Saturday (today) against the imposition of withholding taxes on ... «The Express Tribune, Lip 15»
Withholding tax: Deadlock between govt and traders continues
ISLAMABAD: The deadlock between the government and the business community persisted on Wednesday as the government refused to immediately accept ... «The Express Tribune, Lip 15»
Actress Emma Thompson, Husband Mull Withholding Taxes After …
Two-time Academy Award–winning actress Emma Thompson may refuse to pay taxes until those implicated in the HSBC tax evasion scandal go to prison, ... «TIME, Lut 15»
Casinos: Mass. Withholding Tax On Winnings Will Turn Off …
They say casinos in surrounding states all use lower, federal standards for income tax withholding, making them more appealing to regular players, casual day ... «CBS Local, Kwi 14»
Scott Walker Proposes $800 Million in Tax Cuts for Wisconsin
Reduce withholding tax for state income taxes by $322.6 million—this will let Wisconsinites keep more of their paychecks. It will put more money in the hands of ... «Americans for Tax Reform, Sty 14»
Dublin cut tax burden on multinationals after US lobbying
The changes to Ireland's tax code in July 2010 to exempt certain companies from the withholding tax were introduced as part of a suite of incentives to boost ... «Financial Times, Maj 13»
When Did the IRS Begin Withholding Taxes From Paychecks?
The U.S. tax system is "pay as you go," meaning workers make their payments throughout the year as they earn income. Employers withhold money from ... «Opposing Views, Kwi 13»
Will Repealing the 3% Withholding Tax Help Businesses Hire?
At last, something Democrats and Republicans agree on -- the 3 percent withholding tax on government contracting businesses was a bad idea. The Senate ... «Entrepreneur, Lis 11»
House Votes to Repeal Contractor Withholding Tax
Some Democrats are reluctant to use the Medicaid savings to offset the cost of eliminating the withholding tax, preferring to save the offset for other legislation. «National Journal, Paz 11»
The skinny on paying estimated taxes
If you have income that isn't subject to withholding taxes, then you probably should be paying estimated taxes. It doesn't matter whether the untaxed money ... «Bankrate.com, Sty 10»