Corporate Transactions: Tax and Legal Issues, Finance Act 2014
4.7Patent Royalties and Interest Withholding Tax
When an interest or patent royalty payment is made withholding tax at the standard rate (20%) must be withheld. Tax withheld by a company on paten...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.