Withholding tax relief and recovery: The key to enhancing operational alpha?

Jason Yule and Julia Bricker
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Jason Yule: WTax London, UK
Julia Bricker: WTax Canada, Canada

Journal of Securities Operations & Custody, 2023, vol. 16, issue 1, 86-96

Abstract: The evolving international tax landscape continues to provide complexities for investors, creating operational challenges, often eroding investment returns. This paper unpacks the withholding tax process along with the key hurdles that investors have to overcome when recovering taxes. While these hurdles have been expanded upon, an effort to quantify the effect on investment performance has been made to help investors understand the true cost of tax inefficiencies. The paper thereafter dives into emerging international tax trends, risk management considerations, and concludes with an analysis of solutions that investors can utilise to enhance their international tax relief and recovery process.

Keywords: withholding tax; international tax; tax recovery; tax reclaims; dividends; foreign tax recovery (search for similar items in EconPapers)
JEL-codes: E5 G2 K22 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:aza:jsoc00:y:2023:v:16:i:1:p:86-96

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