Tag: Withholding Tax Exemption
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Withholding Tax Exemption on Payment to Non Residents For Technical Advice, Assistance, etc
The Minister of Finance has granted withholding tax exemption (WHT) on payments to non-residents that fall within Section 4A(i) and (ii) of the Income Tax Act in respect of offshore services via the Income Tax (Exemption) (No. 9) Order 2017. In effect this reverts to the previous position, such that intellectual property services (such as…