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The Global Withholding Tax Reporter - EY - Global

The Global Withholding Tax ReporterYour single source on portfolio income withholding tax rates and rules in 93 markets

The Global Withholding Tax Reporter (GWTR) is a web-based tool that provides detailed technical information regarding withholding tax rates, treaties, procedures and forms/instructions for:

  • Portfolio dividends
  • Portfolio interest
  • Capital gains
  • Mutual fund distributions
  • REIT Distributions (under development)

The GWTR helps you stay current on withholding tax and custody tax developments worldwide. It answers two questions:

  • What is the new tax rate?
  • What does this change mean to my business?

The GWTR is separated into three sections, alphabetized by country of investment:

  • Statutory withholding tax rates
  • Tax withholding tax matrices
  • Withholding tax relief procedures

What sets the Global Withholding Tax Reporter apart?

The GWTR’s content, functionality and support are what make it the market leader in delivering global withholding tax information to the financial services industry. Features include:

  • Tax alerts that keep you up-to-date on withholding tax related market changes
  • Detailed investor type analyses (i.e., how specific types of investors, including pensions, partnerships and trusts are taxed in their local jurisdictions and whether it is treaty-eligible)
  • Current and historical information on domestic law rates, treaty rates and procedures
  • Access to robust withholding procedures in respect of reclaims, relief at source and obtaining domestic law exceptions
  • A committed and experienced group of foreign tax professionals that review and update their respective country chapters regularly
  • Advising at no extra charge for questions within the scope of the GWTR
  • Subscription plans that are tailored to your specific needs

A view into the Global Withholding Tax Reporter

Statutory withholding tax rates

“Pop-ups” provide you with detailed information on withholding tax rates.

You can get information such as the effective date of the tax rate, the prior tax rate and any special requirements needed to benefit from that specific tax rate.

Statutory withholding tax rates

Tax matrices

The “pop-ups” within the tax matrices provide detailed information on various investor types covered within the GWTR.

You can see whether an investor is treaty eligible and how that investor is taxed in its local jurisdiction.

Withholding procedures

The GWTR contains a robust procedures section detailing information on how to:

  • Obtain relief at source
  • Refund excess tax withheld
  • Reduce withholding tax for domestic law exceptions

In addition, this module contains information on the treatment of entity types whose treatments are not straightforward in terms of taxation from country to country, such as partnerships, trust and mutual funds.

Withholding procedures

Withholding forms and instructions

The “Forms and Instructions” module completes the cycle for you.

You can find the latest forms and instructions for obtaining treaty benefits and relief at source in each foreign jurisdiction.

Tax Alerts

Tax Alerts are published almost weekly informing subscribers of important changes on withholding related requirements including tax rates, double taxation agreements, procedures and forms.

You can search Tax Alerts using multiple search criteria including:

  • Country
  • Investor type
  • Keyword

Tax alerts

Custom reporting

Compare the tax rates across various countries of investment by specific categories of investor.

In addition, tax rate tables can be exported to an Excel file.

Custom reporting

Licensing arrangements

The GWTR can be licensed in one of several ways:

  • Full service: Includes 93 investment countries by 32 investor countries
  • Half service: Includes 93 investment countries by 17 investor countries
  • Tailored service: Includes 93 investment countries by investors resident in one country only (e.g., United States)

Countries of investment (93) included in all GWTR services

Argentina
Australia
Austria
Bahrain
Bangladesh
Belgium
Bermuda
Botswana
Brazil
Bulgaria
Canada
Cayman Islands
Chile
China
Colombia
Costa Rica
Croatia
Cyprus
Czech Republic
Denmark
Dominican Republic
Ecuador
Egypt
Estonia
Finland
France
Germany
Ghana
Greece
Guernsey
Guinea
Hong Kong
Hungary
Iceland
India
Indonesia
Ireland
Israel
Italy
Japan
Jamaica
Jordan
Kazakhstan
Kenya
Korea
Latvia
Lebanon
Luxembourg
Malta
Malaysia
Mauritius
Mexico
Morocco
Namibia
Netherlands
New Zealand
Nigeria
Norway
Oman
Pakistan
Panama
Peru
Philippines
Poland
Portugal
Puerto Rico
Qatar
Romania
Russia
Senegal
Serbia
Singapore
Slovak Republic
Slovenia
South Africa
Spain
Sri Lanka
Swaziland
Sweden
Switzerland
Taiwan
Thailand
Tunisia
Turkey
Uganda
Ukraine
United Arab Emirates
United Kingdom
United States
Uruguay
Venezuela
Vietnam
Zambia
Zimbabwe

Countries of investor (32) full service

Australia
Austria
Belgium
Bermuda
Canada
Cayman Islands
China
Denmark
Finland
France
Germany
Guernsey
Hong Kong
Ireland
Italy
Japan
Korea
Luxembourg
Malaysia
Mexico
Netherlands
New Zealand
Norway
Philippines
Portugal
Singapore
Spain
Sweden
Switzerland
Thailand
United Kingdom
United States

Countries of investor (17) half service

Australia
Austria
Canada
Cayman Islands
Denmark
France
Germany
Hong Kong
Ireland
Japan
Luxembourg
Netherlands
Singapore
Spain
Switzerland
United Kingdom
United States

Fee structure

The table reflects the fee structures for each GWTR service. Fees are payable at the beginning of each license year.

Consultations are included in the license for issues that are within the GWTR's scope. Fee-based consulting services are available for issues that are outside of the GWTR’s scope.


Investment/investor country Initial year fee Renewal per year
92 x 32 full service $125,000 $95,000
92 x 17 half service 85,000 67,000
92 x 1 tailored service 30,000 25,000

How will I know about updates?

We update the information in the GWTR tool quarterly and maintain it on Client Portal.

Changes to the GWTR are posted monthly to the site. For critical updates, you will be notified via email in our Tax Alerts.



Download - Global Witholding Tax Reporter

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