Quoted Eurobond Exemption: Difference between revisions
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imported>Doug Williamson (Create page. Source: The Treasurer, June 2018, p07.) |
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''UK tax.'' | |||
The Quoted Eurobond Exemption is a withholding tax (WHT) simplification that applies to listed debt issuances. | The Quoted Eurobond Exemption is a withholding tax (WHT) simplification that applies to listed debt issuances. | ||
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== See also == | == See also == | ||
* [[Eurobond]] | * [[Eurobond]] | ||
* [[His Majesty's Revenue & Customs]] (HMRC) | |||
* [[International Securities Market]] | * [[International Securities Market]] | ||
* [[United Kingdom]] | * [[United Kingdom]] | ||
* [[Withholding tax]] | * [[Withholding tax]] (WHT) | ||
==External link== | |||
*[https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm35218 Application of the Eurobond exemption - HMRC] | |||
[[Category:Accounting,_tax_and_regulation]] | |||
Latest revision as of 15:18, 28 September 2022
UK tax.
The Quoted Eurobond Exemption is a withholding tax (WHT) simplification that applies to listed debt issuances.
No WHT is payable on interest payments on these bonds providing they are listed on a recognised stock exchange.
See also
- Eurobond
- His Majesty's Revenue & Customs (HMRC)
- International Securities Market
- United Kingdom
- Withholding tax (WHT)
