Trump takes charge, assertive but untested 45th US president. WASHINGTON (AP) â Pledging emphatically to empower America's forgotten men and women, Donald Trump was sworn in as the 45th president of the United States Friday, taking command of a riven nation facing an unpredictable era under his assertive but untested leadership.
Dividends paid by a publicly traded Canadian corporation to non-resident shareholders are subject to a 25 per cent withholding tax. The general rate of 25 per cent can be reduced if Canada has a tax treaty with the non-residentsâ country.
Withholding tax on dividends. Under Belgian law, dividend distributions are generally subject to a 25% withholding tax. This tax rate is reduced to 15% for dividend distributions on certain qualifying shares issued as of 1994. A full withholding tax exemption can be obtained for: dividends paid to a parent company resident in Belgium, in another EU Member State or in a tax treaty country, but subject to a minimum holding requirement of 15% (10% as of 2009) in accordance with the Parent-Subsidiary Directive; and