Top 5 Treaty Renegotiations in 2025 That Affect Foreign Investors
In 2025, the international tax landscape is shifting. Several treaty renegotiations now affect how foreign investors manage dividend tax and withholding tax (WHT). These changes are key for investors using tax treaties to avoid double taxation on dividend income from overseas shares. For investors, pension funds, and tax advisers, it is crucial to understand these […]
Why Custodians Are Under Pressure to Prove Tax Compliance
In today’s financial environment, custodians are under growing pressure to prove tax compliance—particularly regarding dividend tax and withholding tax (WHT). Regulators around the world are enforcing stricter rules and demanding transparency. As a result, custodians now carry greater responsibility for tax-related matters. Their role extends beyond safeguarding assets to ensuring compliance with complex global tax […]
Digitising Your Tax Documents: What You’ll Need for 2025 Claims
As global tax regulations grow more complex, investors and financial professionals are turning to digitisation to simplify tax compliance and maximise recovery. For 2025 claims, especially those involving dividend tax and withholding tax (WHT), having your tax documents in a digital and organised format is essential. This article explains why digitising your tax records matters, […]
How ASEAN’s Growing Tax Network Affects Dividend Reclaims
As the Association of Southeast Asian Nations (ASEAN) develops its regional tax framework, the implications for dividend reclaims and withholding tax (WHT) compliance are becoming more significant. For foreign investors eyeing the region’s vibrant capital markets—from Singapore and Malaysia to Thailand, Indonesia and Vietnam—understanding the nuances of ASEAN’s evolving tax landscape is vital for managing […]
Navigating Canada’s 2025 CRA Guidelines for WHT Relief
Canada remains an attractive destination for foreign investors due to its strong economy and transparent regulatory environment. However, withholding tax (WHT) continues to affect how non-residents manage their Canadian-source income—particularly dividends. In 2025, the Canada Revenue Agency (CRA) introduced new guidelines that change how international investors can claim WHT relief. These updates aim to tighten […]
Time Limits for WHT Reclaims in 2025: Country-by-Country Guide
Navigating the world of withholding tax (WHT) reclaims can feel overwhelming, especially when each country enforces strict deadlines for refunds. In 2025, investors, fund managers and tax professionals need to understand the unique time limits for recovering overpaid dividend tax across jurisdictions. Missing a filing deadline often means forfeiting potential refunds. This guide breaks down […]
CJEU Strikes Down Poland’s External-Management WHT Exemption Requirement
On 27 February 2025, the Court of Justice of the European Union (CJEU) delivered its judgment in Case C‑18/23, ruling that Poland’s Corporate Income Tax (CIT) exemption—limited to externally managed non-resident investment funds—violates Article 63(1) of the Treaty on the Functioning of the European Union (TFEU). This decision unlocks refund opportunities for internally managed funds […]
How the Global Forum Boosts Transparency and Tax Cooperation
In today’s economy, tax compliance and cooperation are more important than ever. One of the most influential initiatives shaping international tax policy is the Global Forum on Transparency and Exchange of Information for Tax Purposes. Established by the OECD, the Global Forum plays a key role in promoting transparency, tackling tax evasion, and improving cross-border […]
How Economic Substance Rules Affect Withholding Tax Refund
As global tax authorities increase scrutiny of cross-border investment structures, economic substance rules have become crucial in determining eligibility for withholding tax (WHT) refunds. For international investors seeking relief from dividend tax burdens, understanding the connection between substance requirements and tax recovery is no longer optional. It is essential. At Global Tax Recovery, we have […]
OECD Global Minimum Tax: Impact on Swiss WHT Recovery
The global tax landscape is changing rapidly, creating significant implications for investors and international businesses. One of the most important developments is the OECD’s Global Minimum Tax initiative, also called Pillar Two of the BEPS (Base Erosion and Profit Shifting) project. If you invest in Switzerland, you must understand how this policy shift affects Swiss […]