Denmark proposes dividend withholding tax for foreign government investors
Denmark proposes dividend withholding tax for foreign government investors 29 September, 2022 | TAX NEWS Denmark proposes a dividend withholding tax for foreign governments (in a multi-facetted tax bill on September 23rd, 2022). Whereas foreign government and foreign government body investors are currently eligible for a full exemption (or refund) of Danis
Dutch tax authorities claw back millions in ECJ reclaims
Dutch tax authorities claw back millions in ECJ reclaims 21 September, 2022 | TAX NEWS Dutch tax authorities to claw back millions in ECJ reclaims. Last week, the Dutch tax authorities have started a large scale re-examination of foreign pension funds’ entitlement to reclaims of Dutch dividend withholding tax based on the free movement of […]
Italian Supreme Court says US pension fund is entitled to same reduced dividend withholding tax rate as Italian pension funds
Italian Supreme Court rules that US pension fund is entitled to same reduced dividend withholding tax rate as Italian pension funds 14 September, 2022 | TAX NEWS Italian Supreme Court rules that US pension fund is entitled to same lower dividend withholding tax rate as Italian pension funds. Case facts In 2008 and 2009, a […]
Taiwan lifts FINI withholding tax statement requirement
Taiwan lifts FINI withholding tax statement requirement 9 September, 2022 | TAX NEWS Taiwan lifts FINI withholding tax statement requirement. The Taiwanese Ministry of Finance issued a statement on September 2nd, 2022 saying that the procedure for a Foreign Institutional Investor (FINI) to provide the withholding tax statement when applying for a refund of