Our Expert Blogs
In recent years, global tax policy has shifted dramatically. Digital taxation has become a priority for many governments. As the digital economy grows at an astonishing pace, countries are introducing Digital Services Taxes (DST) to capture revenue from technology giants and digital businesses operating across borders. This development raises a crucial question for international investors: […]
The Organisation for Economic Co-operation and Development’s (OECD) ambitious Pillar Two tax initiative is reshaping global corporate taxation. This global tax plan introduces a minimum corporate tax rate of 15% worldwide. It aims to reduce profit shifting and create a level playing field internationally. Multinational enterprises (MNEs) and investors now wonder if this significant tax […]
In today’s interconnected world, global tax frameworks are under increasing pressure. Countries that once followed stable tax treaties are now adjusting to a rapidly changing geopolitical scene. This shift, referred to as the “Axis of Upheaval,” includes new alliances and economic blocs that are reshaping international tax policies, especially those affecting withholding tax (WHT) on […]
In international finance, few developments have a ripple effect like shifts in U.S. foreign policy. Now, with Donald Trump back in the White House in 2025, a renewed wave of uncertainty is sweeping through international withholding tax (WHT) compliance, dividend tax regimes, and withholding tax processes. For multinational investors, his return marks a continuation—and potential […]
The Dutch pension system is strong, combining a pay-as-you-go state pension with capital-funded occupational pensions. Managing these funds requires handling dividend withholding tax (WHT) to maximise returns. This article explains WHT for Dutch pension funds and explores recovery strategies. Understanding Dividend Withholding Tax in the Netherlands In the Netherlands, resident corporations usually deduct a 15% […]
Digital currencies, commonly referred to as cryptocurrencies, have revolutionised the financial landscape by introducing decentralised and borderless means of value transfer. As their adoption grows, taxation becomes more complex. One area that often raises questions is whether withholding tax (WHT) applies to digital currencies, particularly in relation to dividend tax. This article explores whether digital […]
Roche Holding AG has officially declared a notable increase in its dividend for the 2024 financial year. This underlines its strong financial performance and commitment to shareholder value. Shareholders will receive CHF 9.70 per share, an uptick from the previous year. This increase was formally approved at Roche’s Annual General Meeting held on 25 March […]
Understanding how international regulatory frameworks such as FATCA (Foreign Account Tax Compliance Act) and CRS (Common Reporting Standard) influence withholding tax (WHT) reclaims is essential for investors, asset managers, and financial institutions. Given the increasing complexities around dividend tax compliance, gaining clarity on these regulations can significantly simplify the process of reclaiming WHT, enhancing profitability […]
In a groundbreaking development, Germany’s Federal Fiscal Court (BFH) recently issued landmark rulings (case numbers I R 1/20 and I R 2/20) affirming the right of foreign investment funds to reclaim dividend withholding taxes previously withheld by Germany, citing discrimination under EU law. Background Between 2004 and 2017, Germany imposed dividend withholding tax (WHT) of […]
In today’s interconnected global economy, EU-based multinational enterprises (MNEs) often engage in cross-border transactions. Understanding withholding tax (WHT) is crucial for optimising tax efficiency and ensuring compliance. Managing WHT on cross-border payments, especially regarding dividend tax, requires careful planning. Understanding Withholding Tax Withholding tax (WHT) is a levy imposed by governments on income earned within […]