Chapter VIIA

With regard to a foreign company, the tax shall be levied on the fee.

The tax due amounts to 20 percent of the fee.

The tax shall be levied by means of withholding from the remuneration.

The members of the foreign delegation are required to comply with the rules applicable to the delegation as established by ministerial regulation:

The foreign entity is obliged to comply with rules to be established by ministerial regulation:

The withholding agent is obliged, in accordance with rules to be established by ministerial regulation, to:

By or pursuant to an Order in Council, further rules may be established for foreign entities regarding the levying of tax, and other further rules…