Our Expert Blogs
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 […]
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 […]
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 […]
Canada’s tax treaty network helps foreign investors reduce or eliminate withholding tax (WHT) on dividends and maximise their withholding tax refunds. Investors who understand and use these treaties can keep more of their earnings. This article explains Canada’s tax treaties, the standard withholding tax rates, and how investors can reclaim excess tax. Understanding Canada’s Withholding […]
As global economic tensions rise, U.S. protectionism is creating new challenges for international investors. Trade barriers, reshoring policies, and restrictive tax reforms are reshaping the financial landscape, especially for cross-border investments. Investors and institutions worldwide must now understand how these shifts affect withholding tax (WHT), dividend tax obligations, and tax compliance. At Global Tax Recovery, […]
In today’s increasingly complex global tax environment, tax certainty is more crucial than ever. For international investors, navigating withholding tax (WHT) on cross-border dividend payments has long been frustrating and risky. The Organisation for Economic Co-operation and Development (OECD) has recognised these challenges. Through its Tax Certainty Agenda, it aims to bring clarity, predictability, and […]
Why an ITIN Is Invaluable for Investors and Asset Managers As seasoned investors and fund managers, your engagement with U.S.-sourced income demands rigorous compliance. An Individual Taxpayer Identification Number (ITIN) is not optional—it is the foundational identifier the IRS requires of entities and individuals without a Social Security Number who nonetheless transact with U.S. tax […]
As global markets connect more closely, the challenges around withholding tax (WHT) on cross-border dividends continue to increase. Investors and financial institutions face the constant task of dealing with double taxation, delayed refunds, and the heavy paperwork of reclaiming WHT on dividend income. WHT relief-at-source mechanisms have emerged as a promising alternative. But can these […]
A • Administrative Support: Global Tax Recovery expertly handles the intricate paperwork and complex administrative tasks required to reclaim withholding taxes. This simplifies the process for investors. B • Beneficial Owner: The legal individual or entity entitled to dividend income, qualifying them to reclaim withheld taxes. C • Certificate of Tax Residency: An essential document […]
In a significant update for pension funds investing across borders, Denmark and the United States recently signed a Competent Authority Arrangement (CAA) that clarifies the definition of “pension fund” under the existing Double Taxation Agreement (DTA). This clarification significantly impacts withholding tax reclaims on dividends, providing substantial refund opportunities for pension entities. Background Effective from […]