Withholding tax reporting procedure - changes come into force on 15 February 2017
On 15 February 2017, the amendments to the Federal Withholding Tax Act enter into force. Within one year of the effective date, companies may, upon request, reclaim interest already paid on arrears which they had to pay because they had not reported intra-group dividend payments to the Federal Tax Administration until after the 30-day period had expired.
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