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International withholding taxes paper

Published on 18 Aug 11 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • liability for withholding tax
  • withholding tax rates
  • foreign resident withholding regime for certain payments
  • managed investment trusts - Withholding regime for fund payments
  • collection of withholding tax.

Author profile:

Peter B STINSON

Click here to expand/collapse more articles by Peter B STINSON.
 

This was presented at An Introduction to Australia's International Tax System .

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