The Resource Withholding tax on domestic interest and dividends

Withholding tax on domestic interest and dividends

Label
Withholding tax on domestic interest and dividends
Title
Withholding tax on domestic interest and dividends
Creator
Subject
Summary
The article begins with a review of the existing withholding regime under the Income Tax Act, followed by a discussion of the advantages and disadvantages of requiring withholding on domestic interest and dividend payments. The advantages are substantial and persuasive. Withholding has long been recognized as a simple and efficient tax collection mechanism, and many OECD countries have successfully implemented a broad-based domestic withholding regime. This author argues that, in order to improve compliance, withholding should be extended to interest and dividend payments made by one Canadian resident to another
Citation source
In: Canadian tax journal = Revue fiscale Canadienne. - Toronto. - Vol. 43 (1995),
http://library.link/vocab/creatorName
Li, J. (Jinyan)
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • interest withholding tax
  • dividend withholding tax
Label
Withholding tax on domestic interest and dividends
Instantiates
Publication
Label
Withholding tax on domestic interest and dividends
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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