On 14 April 2021, the Revenue issued an eBrief No. 084/21 to announce a Tax and Duty Manual to update the guidance on dividend withholding tax (DWT). This manual has been updated following amendments made to Dividend Withholding Tax legislation by section 62 Finance Act 2020 in respect of recognised qualifying intermediaries and market claims. Also, it provides background information on DWT and on how the scheme operates.
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Canada: Finance Minister presents Budget 2021
Canada: Finance Minister presents Budget 2021
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