This table sets out a summary of the key information concerning the withholding tax requirements on dividends or other distributions, and exemptions/reliefs available on a share disposal for each of the jurisdictions covered in the Country Q&A section of Tax on corporate transactions.

This table is part of the Tax on Transactions Global Guide.

Please note that the law stated dates for each jurisdiction covered may not be the same as this project is currently being updated. To check the law stated dates for each jurisdiction, please visit the individual article.