The Great Treaty Renegotiation: 2025 Global Tax Networks

In 2025, the global tax landscape is changing rapidly. An unprecedented wave of treaty renegotiations is underway. Countries are reviewing their bilateral tax treaties due to rising fiscal pressure, global reforms, and growing cross-border investment. These developments are reshaping dividend tax regimes, withholding tax (WHT) processes, and international tax networks. For investors and fund managers, […]
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 […]
How Governments Use WHT to Counter BEPS

In recent years, the issue of tax base erosion and profit shifting (BEPS) has captured the attention of governments worldwide. Multinational corporations, through complex tax planning strategies, have been able to shift profits to low-tax jurisdictions. This has resulted in the eroding of the tax bases of countries where economic activity genuinely takes place. To […]
How To Reclaim Withholding Tax in South Africa

Navigating the complexities of withholding tax can be challenging, especially for investors and corporations with cross-border interests. Withholding tax, particularly on dividends, can significantly impact the net returns on investments. In South Africa, understanding how to reclaim WHT is crucial for maximising your investment returns. This guide will walk you through the process, ensuring you […]
Withholding Tax Strategies for Singapore’s CPF Members

In Singapore, Central Provident Fund (CPF) members contribute to a robust retirement savings system. However, many members may not be aware of the withholding tax (WHT) implications on their CPF savings. Understanding and optimising WHT strategies can significantly enhance retirement savings. In this article, we delve into essential strategies for CPF members to reclaim WHT […]
French Withholding Tax Recovery Guide: Mastering Refund Processes for Individuals and Businesses

France’s tax system is a complex labyrinth, woven with intricate rules and rigorous compliance requirements. For individuals and businesses alike, navigating the nuances of withholding taxes can be daunting. Withholding tax is often an overlooked aspect of financial planning, yet its proper understanding is crucial for optimising tax efficiency and ensuring fiscal compliance. As part […]
Germany Withholding Tax Guide 2024: Recovery Process, Rates, and Refund Eligibility

The concept of withholding tax in Germany refers to an advance payment on income tax, which is deducted directly from the income source. For example, banks withhold taxes on interest earnings before they are credited to an account holder. Withholding tax rates in Germany are set at 25%, with an additional solidarity tax and, if […]