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Documents OCDE - OECD
... tax system of his country. This tax system provid~d for a preliminary withholding tax ~t the rate of 33 1/3 per cent. The investor was free to file a return ...
TAX TREATIES BETWEEN DEVELOPED
For the year 2013, petitioner's payments were reflected as expense from its Annual Income Tax Return (ITR), without any withholding tax with respect thereto. On ...