英语词汇“withholding tax”的英英意思、用法、释义、翻译、读音、例句、短语、词组-英语词典

withholding tax

noun

A tax deducted at source, especially one levied by some countries on interest or dividends paid to a person resident outside that country: royalties are usually subject to withholding taxes [mass noun]: abolition of withholding tax...

In case of a withholding tax part of the interest payment is not paid to the investor, but is directly transferred to the government.
The recipient of a dividend from an Irish resident company is liable to income tax on the gross amount of the dividend but he is entitled to a tax credit for the dividend withholding tax withheld by the company.
If the shareholder is resident in Ireland, the company must also deduct dividend withholding tax from the dividend and pay that tax to the Revenue.

单词	withholding tax
释义	withholding tax noun A tax deducted at source, especially one levied by some countries on interest or dividends paid to a person resident outside that country: royalties are usually subject to withholding taxes [mass noun]: abolition of withholding tax... In case of a withholding tax part of the interest payment is not paid to the investor, but is directly transferred to the government. The recipient of a dividend from an Irish resident company is liable to income tax on the gross amount of the dividend but he is entitled to a tax credit for the dividend withholding tax withheld by the company. If the shareholder is resident in Ireland, the company must also deduct dividend withholding tax from the dividend and pay that tax to the Revenue.
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