Our Expert Blogs
Institutional investors cannot afford to let Irish dividend cash sit in limbo. If you hold Irish-source positions, the operational split between a quick refund and a standard reclaim dictates both your liquidity profile and your audit exposure. This article sets out a pragmatic, audit-defensible way to hit the Ireland Dividend Withholding Tax (DWT) quick refund […]
If you are running cross-border portfolios, dividend tax recovery is not a “nice to have.” It is cash leakage control. But let us not kid ourselves: WHT claims move some of your most sensitive data across a messy supply chain of custodians, fiscal representatives, tax authorities and service providers. That ecosystem creates real attack surface. […]
Global trade and tax are never entirely separate. Dividend tax and withholding tax (WHT) on interest have become friction points where fiscal policy collides with international trade rules. The World Trade Organization (WTO) was not designed to govern every detail of tax, but its rules still matter. Whenever tax measures distort trade, they can fall […]
Poland’s dividend tax framework has shifted dramatically. A series of Court of Justice of the European Union (CJEU) rulings, new guidance from the Ministry of Finance, and evolving case law now dictate the rules of engagement. Asset managers, pension funds, insurers, and corporate treasuries who still rely on outdated methods risk unnecessary compliance exposure. This […]
Tax treaties promise predictable relief from dividend withholding tax (WHT). Reality is messier. National judges decide who truly owns the income, how anti-abuse rules apply, what evidence persuades, and whether deadlines cut you off. If you run money for funds, pensions, trusts or corporates, paperwork alone will not bank a refund. Instead, read the case […]
The dividend withholding tax (WHT) landscape across BRICS is not converging; it is fragmenting. Anyone banking on a neat, bloc-wide refund blueprint will be disappointed. Rates, treaty positions and reclaim mechanics diverge by market, and policy drift is real. If you run cross-border equity portfolios, treat heterogeneity as a design constraint, not an edge case. […]
Introduction Dividend taxation has long created friction for cross-border investors. While OECD countries usually offer clearer refund systems, the same cannot be said for non-OECD markets. Investors looking to capture growth in Africa, Asia, Latin America, and the Middle East often face higher withholding tax (WHT) and weaker recovery processes. Dividend withholding tax refunds in […]
Withholding tax (WHT) has always been one of the most contentious issues in cross-border investing. For global investors, dividend tax and interest tax leakages can erode returns if not properly managed. As markets grow more interconnected and governments pursue revenue aggressively, WHT policy is evolving at a pace that investors cannot afford to ignore. Understanding […]
Introduction: The Challenge of Multi-Jurisdiction WHT Reclaims Withholding tax (WHT) sits at the heart of global investing, cutting across borders whenever dividends or interest flow from one jurisdiction to another. For investors managing complex, multi-jurisdictional portfolios, reclaiming excess WHT is a labyrinthine process. Each country has its own treaty network, administrative quirks, documentation rules, and […]
In cross-border investments, understanding dividend tax and withholding tax (WHT) reclaims is essential. The challenge grows when no double tax treaty exists between your country of residence and the source country. Without treaty protection, reclaiming over-withheld WHT becomes more complex. This article explains the main obstacles and outlines strategies to improve recovery prospects in non-treaty […]