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

Author

Listed:
  • Yule, Jason

    (WTax London, UK)

  • Bricker, Julia

    (WTax Canada, Canada)

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.

Suggested Citation

  • Yule, Jason & Bricker, Julia, 2023. "Withholding tax relief and recovery: The key to enhancing operational alpha?," Journal of Securities Operations & Custody, Henry Stewart Publications, vol. 16(1), pages 86-96, December.
    • Handle: RePEc:aza:jsoc00:y:2023:v:16:i:1:p:86-96
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    More about this item

    Keywords

    withholding tax; international tax; tax recovery; tax reclaims; dividends; foreign tax recovery;
    All these keywords.

    JEL classification:

    • G2 - Financial Economics - - Financial Institutions and Services
    • E5 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law

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