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Glossary

Withholding tax

Tax deducted at source by the payer and remitted on the recipient's behalf.

Tax term

Applies to dividends, interest, royalties and contractor payments. A tax treaty between the two countries often caps the rate below the domestic one, but only for pairs that are actually modelled.

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Everything here states what it does not cover.

A guide that applies to one country and one tax year says so at the top, and cites the section it relies on. Read one before you decide whether any of this is for you.

Decision support, not tax advice. A professional reviews before anything is filed.