Tax Bulletin

Withholding tax update
October 2009

The Income Tax (Amendment) Bill 2009 proposes a welcome change to the withholding tax rules for management service fees.  In the wake of this and other recent changes to both the scope and administration of withholding tax, this Bulletin attempts a round-up of where we are in this complex area.  It also provides a summary of common payments to non-residents which are subject to withholding tax and the relevant filing procedures.

To find out more about the changes and how they are relevant to you, please download the October edition of Tax Bulletin.