25. Withholding tax A tax effectively payable by a non resident
{"Image DocumentName": "25. Withholding tax A tax effectively payable by a non resident", "Image ImageDescription": "Paid by a resident licensee effectively on behalf of a non resident Licensor. 5% to 30% Licensee in USA owes royalties of  100,000. Withholding tax of 10% Licensee will pay  90,000 to licensor. Licensee will remit  10,000 to IRS. In this way, effectively a tax on a non resident licensor entitled to royalties. Withholding tax also often paid on interest income and dividends.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}