Tax Update September 2023

SSJK Consulting has recently released a guideline that outlines the Practical Application of Avoidance of Double Taxation for Interest, Dividend, and Royalty. This guideline serves as a valuable resource for companies dealing with international tax matters.

The guideline explains the concept of WHT Art. 26 on cross border transactions involving interest, dividend, and royalty. It also includes information on the DGT Form requirements that must be met  in order to utilize the Tax Treaty benefit.