Statements (30)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:appliesTo |
gptkb:Dividends
Income Royalties Interest payments |
| gptkbp:canBeNonRefundable |
Yes
|
| gptkbp:canBeRefunded |
Yes
|
| gptkbp:commonIn |
gptkb:Australia
gptkb:India gptkb:United_Kingdom gptkb:United_States |
| https://www.w3.org/2000/01/rdf-schema#label |
Withholding Tax
|
| gptkbp:mayBeCreditedAgainst |
Final tax liability
|
| gptkbp:notableCollection |
Payer
|
| gptkbp:purpose |
Tax collection at source
|
| gptkbp:rateVariesBy |
gptkb:Country
Type of payment Tax treaty |
| gptkbp:reduces |
Tax evasion
|
| gptkbp:relatedTo |
gptkb:Payroll_tax
Advance tax Final tax |
| gptkbp:remittedTo |
Tax authority
|
| gptkbp:requires |
gptkb:law
|
| gptkbp:sometimesCalled |
Retention tax
Tax withheld at source |
| gptkbp:usedFor |
Non-resident payments
|
| gptkbp:bfsParent |
gptkb:US_Taxation_of_International_Income
gptkb:Corporation_Tax |
| gptkbp:bfsLayer |
7
|