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Withholding Tax Capital Gains Non-Residents

Hogan Lovells

Withholding tax exemption on dividends and capital gains for non-resident investment funds

Hogan Lovells on

The 2021 Italian Budget Law aligns the tax treatment applicable to EU investment funds with the tax treatment applicable to Italian investment funds....more

McDermott Will & Emery

French Withholding Tax on Capital Gains Realized on Substantial Shareholdings by Non-French Companies Ruled Illegal

McDermott Will & Emery on

The French Supreme Tax Court (Conseil d’État) ruled that the French withholding tax on the capital gain derived from the disposal of a substantial shareholding in a French company by a non-resident company is not compliant...more

Jones Day

Australia Raises Capital Gains Withholding Rate for Foreign Residents in Real Estate Transactions

Jones Day on

The Australian Commonwealth Government first introduced foreign resident capital gains withholding payments in July 2016 at a rate of 10 percent, in response to issues in collecting tax from foreign resident sellers and...more

K&L Gates LLP

Real Property and Equities Transactions: Withholding is Now the First Port of Call

K&L Gates LLP on

At present, capital gains and capital losses made by foreign residents are disregarded unless the asset being disposed of is taxable Australian real property (TARP). To ensure that foreign residents actually pay tax on...more

Balch & Bingham LLP

Buyers of Mississippi Real Property Relieved of Liability For Nonresident Seller Tax Withholding

Balch & Bingham LLP on

The responsibility for withholding, reporting, and paying tax on the gain realized on the sale of real property by a seller who is not a resident of the State of Mississippi is now back where it belongs: with the seller. ...more

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