withholding tax

Show Summary Details

Quick Reference

Tax deducted at source from dividends or other income paid to non-residents of a country. If there is a double-taxation agreement between the country in which the income is paid and the country in which the recipient is resident, the tax can be reclaimed.

Subjects: Economics.

Reference entries

See all related reference entries in Oxford Index »

Users without a subscription are not able to see the full content. Please, subscribe or login to access all content.