INTM542000 - Thin capitalisation: obligation to deduct withholding tax on payments of interest abroad - ICTA88/S349(2)
Contents
| INTM542010 | Provisions of ICTA88/S349(2) |
| INTM542020 | Interaction of ICTA88/S349(2) with a claim under a double taxation agreement |
| INTM542030 | Consequences of failure to deduct withholding tax |
