Digest of Double Taxation Treaties April 2018
Real Estate Investment Trusts (‘UK-REITs’) and Property Authorised Investment Funds (‘PAIFs’) pay property income dividends (‘PIDs’) with tax deducted at the basic rate. Investors may be able to claim repayment of some or all of that tax depending on the terms of the relevant double taxation treaty.
Download Digest of Double Taxation Treaties April 2018
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