Lehman case and withholding tax complexity

Hannah Field-Lowes

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Lehman case and withholding tax complexity

机译：雷曼案和扣缴税务复杂性

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While the Supreme Court has ruled on Lehman Brothers’ withholding tax dispute with HMRC questions remain. Hannah Field-Lowes, partner, and Victoria Burton, associate, at White & Case LLP examine the judgment.

机译：虽然最高法院裁定了莱曼兄弟的扣留税务纠纷，但仍然存在。 Hannah Field-Lowes，合作伙伴和维多利亚Burton，Associate，White＆Case LLP审查了判决。

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《Accountancy》 |2019年第5期|1-5|共5页
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Hannah Field-Lowes;
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1. Lehman case and withholding tax complexity [J] . Hannah Field-Lowes Accountancy . 2019,第MAY期

机译：雷曼案和预提税的复杂性
2. Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties [J] . Petkova Kunka International tax and public finance . 2021,第4期

机译：扣乳的扣税税率：对称与不对称或单一额定双重税收条约
3. Behavioral effects of tax withholding on tax compliance: Implications for information initiatives [J] . Vossler Christian A., McKee Michael, Bruner David M. Journal of Economic Behavior & Organization . 2021,第Mara期

机译：税收对税收遵守的行为效应：信息倡议的影响
4. Project management with high complexity and uncertainty in a government organization: A case study of the Sao Paulo Tax Invoice system development [C] . Matulovic Francisco M., Yu Abraham S.O., Paschoal Bruno V.L., Portland International Center for Management of Engineering and Technology . 2015

机译：政府组织中具有高度复杂性和不确定性的项目管理：以圣保罗税收发票系统开发为例
5. Essays on the bilateral tax treaties, foreign direct investment and withholding tax rates [D] . Kumas, Abdullah 2008

机译：关于双边税收协定，外国直接投资和预扣税率的论文
6. Physician remains defiant in bid to withhold defence portion of income tax. [O] . R Sutherland 1990

机译：医师仍然不愿代扣代缴所得税的辩护部分。
7. Tax measures to be adopted by the Community in connection with the liberalization of capital movements. Communication from the Commission to the Council. Proposal for a Council Directive on a common system of withholding tax on interest income. Proposal for a Council Directive of amending Directive 77/799/EEC concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation and value added tax. COM (89) 60 final, 8 February 1989 [O] . 1989

机译：共同体将在资本流动自由化方面采取的税收措施。委员会与理事会的沟通。关于对利息收入征收预扣税的共同制度的理事会指令的提案。关于修改指令77/799 / EEC的理事会指令的提案，该指令涉及成员国主管当局在直接税和增值税领域的互助。 COm（89）60决赛，1989年2月8日

Lehman case and withholding tax complexity

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