New regulation on payments subject to 0% WHT to non-residents

On 6 February 2009, Presidential Decree 6,761 was published in the Official Gazette regulating some of the cases where a 0% withholding income tax (WHT) is applied on payments to non-residents. The Decree is effective as from 6 February 2009.
The Decree clarified or specified the conditions that should be observed in order for the 0% WHT rate to apply. The types of payments to non-residents regulated by the Decree are those related to:

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