US EditionHow dividend Income is taxed
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How dividend Income is taxed
https://www.taxadvisor.lk/notice/index/id/290 As per the Inland Revenue (Amendment ) Act, No .45 of 2022 , Dividend paid by a resident company is subject to 15% Final Withholding Tax w.e.f 01.01.2023. Accordingly, if dividend income is subject to WHT, the recipient will not be further taxed.
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