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Dividends Non-Residents Withholding Tax

Morgan Lewis

Taxation of Dividends Received by Non-Residents in Kazakhstan Starting 2026

Morgan Lewis on

Kazakhstan will soon adopt a new tax code, with the bill currently in Parliament. It is expected that the new tax code will be adopted this year and come into force beginning 2026. This LawFlash summarizes the general...more

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

White & Case LLP

Spanish Supreme Court confirms right to claim reimbursement of dividend withholding taxes by non EU Funds

White & Case LLP on

The Spanish Supreme Court has released a relevant decision regarding the taxation in Spain of dividends collected by non resident Investment Funds from Spanish distributing entities in whose capital they participate....more

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