Our Expert Blogs
The ongoing tax dispute between the United States and France has become a serious concern for investors. This is especially true for those trying to recover withholding tax (WHT) on dividends. French investors who rely on US dividend income are increasingly anxious about how these tensions affect their ability to claim back taxes. As both […]
What just happened? Germany’s Federal Fiscal Court (BFH) has ruled that the escape hatch from § 15 AStG—the rule that taxes German residents on the undistributed income of a foreign family foundation—cannot be limited to EU/EEA structures. Cutting off non-EU foundations breaches the EU Treaty’s free-movement-of-capital guarantee. The court therefore reads the exemption as covering […]
NEPI Rockcastle N.V. has capped off the 2024 financial year on a strong note by declaring a final dividend of 27.05 euro cents per share, maintaining a robust 90 percent payout ratio. While this underscores the company’s confidence and solid performance, how much shareholders actually pocket depends largely on one key factor: tax treatment. Capital […]
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 […]
In recent years, tax authorities around the globe have intensified their scrutiny of cross-border investments, particularly in relation to withholding tax (WHT) refunds. One of the most significant developments has been the global crackdown on tax treaty abuse. Designed to curb aggressive tax planning, these anti-avoidance measures are reshaping how investors and institutions approach dividend […]
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% […]