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Withholding Tax Comment Period

Hogan Lovells

German tax treatment of royalties regarding software license and database licenses – Draft guidance of German Federal Ministry of...

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Yesterday the German Federal Ministry of Finance (Bundesfinanzministerium) released a draft circular on the German tax treatment of royalties paid for software and database licenses granted by non-resident licensors....more

Hogan Lovells

Draft interpretation note on withholding tax on royalties

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The South African Revenue Service has issued a draft interpretation note on the application of the withholding tax imposed on royalties in terms of sections 49A to 49H of the Income Tax Act. ...more

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