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Tax Law Update – Proposed reform of interest withholding tax rules

Home Insights Tax Law Update – Proposed reform of interest withholding tax rules

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Contributed by: Rhonda Gregory

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Published on: June 09, 2015

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The Inland Revenue and the Treasury have released an issues paper proposing to reform the way non-resident withholding tax and approved issuer levy apply to interest.

This article examines the proposals for the scope of the approved issuer levy regime and for linking non-resident withholding tax obligations to financial arrangements rules concepts.

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This article originally appeared in the June 2015 edition of the International Tax Review.

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