Archive for Category: News

Spain: withholding tax refund granted for a US RIC

The Case On 13 November 2019, the Spanish Supreme Court (Tribunal Supremo) issued a favorable decision confirming the right of a United States (US) Regulated Investment Company (RIC) to obtain a refund of the Spanish withholding tax on dividends paid...

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Russian Witholding Tax Refund Requirements

Beneficial ownership concept in Russia According to Russian tax law, any income distributed by a Russian company to a foreign company is subject to Russian withholding tax (WHT) at 15% for dividends and 20% for royalties, interest and other...

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