Yugoslavia: Underlying Tax
1. DOCUMENTS NEEDED TO SUPPORT THE UNDERLYING TAX CLAIM
The accounts showing the profits out of which the dividend was paid and the notice of assessment showing the final tax liability on those profits will be required by the Underlying Tax Group.
2. SPARED TAXES
A copy of the certificate granting tax spared status and the relevant page(s) of the company’s tax computation showing the spared tax should accompany the documents above.