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The National Board of Revenue (NBR) is the central authority for tax administration in Bangladesh. Administratively, it is the attached department to the Internal Resources Division (IRD) of the Ministry of Finance (MoF).
There is also a dividend allowance of £2,000 per year, which means that dividends up to £2,000 are tax-free. Canada: Dividends in Canada are taxed at a rate of 50% for non-residents, and 15% for residents. There is also a dividend tax credit that can be used to reduce the amount of tax that is owed on dividends.
However, capital gains from the sale of residential homes is tax-free after two years of residence, with certain limitations. [33] Dividends from a publicly listed company are 85% taxable resulting in the CGT rate to be 25,5% or 28,9%. The company distributing the dividend will apply a 25,5% withholding tax. [34]
The U.S. requires payers of dividends, interest, and other "reportable payments" to individuals to withhold tax on such payments in certain circumstances. [7] Australia requires payers of interest, dividends and other payments to withhold an amount when the payee does not provide a tax file number or Australian Business Number to the payer.
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23.6% (for employees earning more than 25,200€ per year in 2024: includes 20% flat income tax + 2% mandatory pension contribution + 1.6% unemployment insurance paid by employee); excluding social security taxes paid by the employer and taxes on dividends
As one of the non-trade fiscal instrument, the carbon tax is aimed to change behaviour, supporting emission decrease and encourage investment and innovation. According to Law No.7/2021 about The Law on Harmonization of Tax Regulations in Indonesia, Carbon tax is imposed on carbon emission that give negative impact to environment.
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