Skip to Content


Forms and guides
Kimihia he parongo mo

Forms starting with: F


Foreign dividend withholding payments guide IR273

 

About this guide

This booklet explains in detail foreign dividend withholding payments (FDWP), the attributed repatriation (AR) rules, and the underlying foreign tax credit (UFTC) rules.

Adobe Acrobat PDF | 508kb | 71 pages

When to use this guide

Learn here in detail about:

  • Foreign dividend withholding payments (FDWP).
  • The attributed repatriation (AR) rules.
  • The underlying foreign tax credit (UFTC) rules.
What you will need

Report an accessibility problem for this page

 

 

 


Individuals & Families

Businesses

Not for profit groups

Non-residents & visitors