--- title: Tax News | Withholding Tax Recovery Guides | WTax (14) description: WTax's series of withholding tax blogs. (14) --- [![Wtax](https://blog.wtax.co/hubfs/raw_assets/public/Wtax_June2024/images/wtax-logo.svg "Wtax")](https://wtax.co/) - [Home](https://wtax.co/) - [Institutions](https://wtax.co/institutions/) - [Private Wealth](https://wtax.co/private-wealth/) - [Custodians](https://wtax.co/custodians/) - [About Us](https://wtax.co/about-us/) - [Meet the Team](https://wtax.co/about-us/meet-the-team/) - [Our Technology](https://wtax.co/about-us/our-technology/) - [Careers](https://info.wtax.co/careers) - [Corporate Social Responsibility](https://wtax.co/about-us/corporate-social-responsibility/) - [Partners](https://wtax.co/partners/) - [Resources](https://wtax.co/resources/blog/) - [Blog](https://wtax.co/resources/blog/) - [Videos](https://wtax.co/resources/videos/) - [Contact Us](https://wtax.co/contact-us/) # BLOG Stay up to date with the latest tax updates, legislation changes and industry news from around the globe. [Videos](https://wtax.co/resources/videos/) --- --- --- This is a search field with an auto-suggest feature attached. - There are no suggestions because the search field is empty. ### [![UPDATE: Dividend Withholding Tax: What Happens Post the Brexit Transition Period?](https://blog.wtax.co/hubfs/Imported_Blog_Media/UPDATE-Dividend-Withholding-Tax-What-Happens-Post-the-Brexit-Transition-Period-19-Oct-2020-scaled.jpg) UPDATE: Dividend Withholding Tax: What Happens Post the Brexit Transition Period? Earlier this year, WTax outlined some of the withholding tax implications of Brexit (click here). This article explores the latest developments, on how the UK’s official withdrawal from the EU will affect the withholding taxes levied on UK-domiciled funds, once the transitional period ends at the end of 2020. This is in light of the European Commission’s announcement on the 7th of July 2020, in which it was confirmed and stakeholders were informed that as from the end of the transition period (31 December 2020), the EU rules in the field of asset management — in particular Directive... Read more](https://blog.wtax.co/wtax-blog/update-dividend-withholding-tax-what-happens-post-the-brexit-transition-period) ### [![Know More About International Withholding Tax Recovery](https://blog.wtax.co/hubfs/Imported_Blog_Media/Know-More-About-International-Withholding-Tax-Recovery-28-Aug-2020-scaled.jpg) Know More About International Withholding Tax Recovery There is a great deal to be gained from understanding the inner workings of international withholding tax (WHT) recovery – especially when it comes to dividend income. Institutional investment firms stand to increase their clients’ ROI on foreign investments by up to 0.5% by simply unlocking the various dividend WHT reclaim methodologies. If you want to know more about international withholding tax recovery, this article will provide a good foundation. Read more](https://blog.wtax.co/wtax-blog/know-more-about-international-withholding-tax-recovery) ### [![Withholding Tax Refunds: Unlocking 0.5% Increase in Fund Performance](https://blog.wtax.co/hubfs/Imported_Blog_Media/Withholding-Tax-Refunds-Unlocking-0_5-percent-Increase-in-Fund-Performance-26-Aug-2020-scaled.jpg) Withholding Tax Refunds: Unlocking 0.5% Increase in Fund Performance While global markets continue to recover from the COVID-19 pandemic and uncertainty still lingers around the immediate future of dividends, investment firms should be looking for sound and innovative ways to boost investment performance. Read more](https://blog.wtax.co/wtax-blog/withholding-tax-refunds-0-5-increase) ### [![To Accrue or Not to Accrue — That is the Question](https://blog.wtax.co/hubfs/Imported_Blog_Media/To-Accrue-or-Not-to-Accrue-%E2%80%94-That-is-the-Question-21-Aug-2020-1536x1025-1.jpg) To Accrue or Not to Accrue — That is the Question Should you be accruing for withholding tax recoveries on foreign investment income or should these recoveries should rather be accounted for on a cash basis? In the accounting world, the eternal goal is to ensure that financial records accurately reflect the financial position of a particular entity at a point in time. This generally means accounting for transactions when they occur as opposed to when the cash implications are felt. Read more](https://blog.wtax.co/wtax-blog/to-accrue-or-not-to-accrue-that-is-the-question) ### [![The Race to Withholding Tax Recovery – Statutes of Limitations](https://blog.wtax.co/hubfs/Imported_Blog_Media/The-Race-to-Withholding-Tax-Recovery-%E2%80%93-Statutes-of-Limitations-06-Aug-2020-1536x1024-1.jpg) The Race to Withholding Tax Recovery – Statutes of Limitations Withholding tax recovery opportunities unfortunately don’t exist forever. Every investment market has a statute of limitation for withholding tax (WHT) recovery claims to be filed. This means that each claim has an expiry date and the claims must be filed before this date, to ensure that the recovery is not lost. Read more](https://blog.wtax.co/wtax-blog/the-race-to-withholding-tax-recovery-statutes-of-limitations) ### [![Tax Exemption for CITs](https://blog.wtax.co/hubfs/Imported_Blog_Media/Tax-Exemption-for-CITs-03-Jul-2020-scaled.jpg) Tax Exemption for CITs Collective Investment Trusts (CITs) or group trusts as they are commonly referred to, are addressed in Internal Revenue Service (IRS) Revenue Ruling 81-100 (as modified by Revenue Ruling 2004-67, Revenue Ruling 2011-1 and Revenue Ruling 2014-24). The IRS provided special dispensation for CITs in the form of exemption from income tax to ensure that these structures can be used to pool assets of various qualified retirement plans, individual retirement accounts and other similar plans without creating unnecessary income tax obligations. The goal is to ensure that pension-related money and the... Read more](https://blog.wtax.co/wtax-blog/tax-exemption-for-cits) ### [![Cayman LLCs – Unlocking Withholding Tax Recoveries through a Unique Investment Vehicle](https://blog.wtax.co/hubfs/Imported_Blog_Media/Cayman-LLCs-%E2%80%93-Unlocking-Withholding-Tax-Recoveries-15-Jun-2020-scaled-1.jpg) Cayman LLCs – Unlocking Withholding Tax Recoveries through a Unique Investment Vehicle For many years, the US investment vehicle landscape has had a strong affinity to Cayman domiciled structures. Immense benefits can be achieved for US tax-exempt investors as well as non-US investors in US structures through the use of offshore, Cayman Islands domiciled feeder funds. However, in setting up these structures, withholding tax (and the ability to reclaim taxes incurred on foreign investment income) is often overlooked. Read more](https://blog.wtax.co/wtax-blog/cayman-llcs-unlocking-withholding-tax-recoveries-through-a-unique-investment-vehicle) ### [![Companies Turn to Withholding Tax Recovery Opportunities as Dividend Payouts Plummet](https://blog.wtax.co/hubfs/Imported_Blog_Media/Companies-Turn-to-Withholding-Tax-Recovery-Opportunities-10-Jun-2020-scaled.jpg) Companies Turn to Withholding Tax Recovery Opportunities as Dividend Payouts Plummet 2020 has certainly been a challenging year and very few corporates around the world will be unaffected by the COVID-19 pandemic. It’s no surprise that dividend payouts have decreased drastically and in this uncertain time, it’s difficult to predict how long this downturn will last. Read more](https://blog.wtax.co/wtax-blog/companies-wtax-recovery-opportunities-dividend-payouts-plummet) [Prev](https://blog.wtax.co/wtax-blog/page/13) [12](https://blog.wtax.co/wtax-blog/page/12) [13](https://blog.wtax.co/wtax-blog/page/13) [14](https://blog.wtax.co/wtax-blog/page/14) [15](https://blog.wtax.co/wtax-blog/page/15) [16](https://blog.wtax.co/wtax-blog/page/16) [Next](https://blog.wtax.co/wtax-blog/page/15) [Terms and conditions](https://wtax.co/terms-and-conditions/) ### About Us - [Meet the Team](https://wtax.co/about-us/meet-the-team/) - [Careers](https://info.wtax.co/careers) - [Corporate Social Responsibility](https://wtax.co/about-us/corporate-social-responsibility/) - [Our Technology](https://wtax.co/about-us/our-technology/) ### [Partners](https://wtax.co/partners) ![shape](https://blog.wtax.co/hubfs/footer-shape.svg "shape") ### Resources - [Blog](https://wtax.co/resources/blog/) - [Videos](https://wtax.co/resources/videos/) ### [Contact Us](https://wtax.co/contact-us/) ![shape](https://blog.wtax.co/hubfs/footer-shape-1.svg "shape") © 2019 - 2026 WTax (a division of the VAT IT Group). 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