Withholding Tax Act 2021
in forceInterest and royalties to low-tax jurisdictions
Chapter 1
General provisions
Articles: 3
Chapter 2
Tax liability
Articles: 1
Chapter 3
Tax base
Articles: 8
Chapter 4
Rate
Articles: 2
Chapter 5
Manner of levy
Articles: 2
Chapter 6
Special provisions
Articles: 4
Chapter 7
Amendments to acts
Articles: 5
Chapter 8
Final provisions
Articles: 2