Argentina extends its reduced dividend withholding tax rate, initially effective from January 2018, offering continued tax relief for investors.
On 26 September 2021, the Federal Public Revenue Administration of Argentina decided in General Resolution 5060/2021, that the temporary reduction of the withholding tax rate on dividends (from 13% to 7%) that took effect on 1 januari 2018 will be extended.
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AUGUST 26, 2025 • 5 minute read
In a decisive judgment rendered on 30 April 2025 in Finanzamt für Großbetriebe v. Franklin Mutual Series Funds – Franklin Mutual European Fund (C-602/23), the Court of Justice of the European Union (CJEU) provided clarity on the treatment of foreign investment funds under Austrian withholding tax law.
JULY 22, 2025 • 3 minute read
In March 2025, the United States and Denmark finalized a Competent Authority Arrangement (CAA) clarifying which pension entities or arrangements qualify under “pension fund” status in order to qualify for treaty benefits under Article 10(3)(c) of the 1999 Denmark–U.S. tax treaty.
JULY 11, 2025 • 4 minute read
On 9 July 2025, the Polish Ministry of Finance published binding tax clarifications (Objaśnienia podatkowe) on the application of the “beneficial owner” clause to withholding tax (WHT) relief. These explanationsmark the first authoritative statement of Poland’s BO doctrine.