Repatriation

Repatriation means the return of profits, cash, or other valuable assets to the jurisdiction of origin or control.

For example, repatriated profits are generally ones which have been transferred to the country of the beneficial owner of the business.

Repatriated profits may be subject to additional tax when they are repatriated, subject to any relevant tax relief.

See also

• Control
• Double taxation relief
• Jurisdiction
• Withholding tax