In the latest episode, Danielle delves into the dynamic world of Withholding Taxes, which are mostly applicable to dividends, interest and royalty payments to non-residents.

In this ten-part series, Danielle delivers concise and practical updates on critical international tax matters.

Designed to empower professionals like you, these episodes shed light on complex topics, ensuring you stay ahead of the curve.

Join us for the latest episode, as we unravel some of the intricacies of withholding taxes.

Key takeaways:

1. Review the WHT rate: While standard WHT rates apply, these are often reduced under a Double Taxation Agreement (DTA), so it is important to ensure the correct WHT rate is being applied and any exemptions considered. Failure to remit the WHT can result in the deduction being non-deductible!!

2. Royalty insights:  Danielle explores the latest guidance from the Australian Taxation Office (ATO), with a special focus on royalties as per TR 2024/D1. If you’re involved in the inbound distribution of intangibles, this should be on your radar. 

3. Annual Compliance: Don’t forget to lodge your Annual PAYGW reporting forms to avoid ATO penalties. Stay on the right side of compliance!

Danielle Sherwin

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International Tax 101: Withholding taxes | Episode 4

Danielle is a Principal in the Tax Services division in the Sydney office. 

Danielle specialises in international tax, with a focus on transfer pricing and international tax. She assists her clients with their international tax planning and transfer pricing needs, ranging from Significant Global Entities (SGE) assessment, Country-by-Country (CBC) reporting, transfer pricing planning and advisory to transfer pricing compliance and documentation. 

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