GWTR Help
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To have your password reset, please contact:
Stephanie Tanguay at (617) 585-0410 / [email protected]
Judy Oriold at (216) 583-1103 / [email protected]
Frequently Asked Questions (FAQs)
How is the Global Withholding Tax Reporter (“GWTR”) service used?
GWTR is used as a guide to determine the appropriate rates of withholding tax that will be imposed on cross-border income such as dividends, bond interest and bank deposit interest, distributions from investment funds, and capital gains derived from the investments that generate such income. GWTR is a cross-border withholding tax guide; that is, it provides information re the taxation of non-residents receiving portfolio income from an investment country. Currently, GWTR covers investments made in 92 countries for beneficial owners resident in 32 countries. GWTR provides detailed withholding tax rates, tax rules, treaty entitlement information and tax relief procedural information for eleven types of beneficial owners such as collective investment vehicles, pension funds and trusts, charitable organizations, banks, partnerships, individuals and more.
Who are the typical customers (“Licensees”) of GWTR service?
The typical GWTR licensee is a global custodian or other international investment institution that is either earning foreign source investment income in its own right or is collecting foreign source income for its clients around the world. Along with global custodians, retail brokerage institutions, investment banking houses, fund management companies and hedge funds use GWTR.
How is GWTR delivered to users?
The aforementioned institutions license GWTR on an annual basis from Ernst & Young. The GWTR is available via Ernst & Young Client Portal.
How does GWTR licensing system work?
GWTR users pay an initial license fee and a yearly renewal fee for GWTR service. There is no limit to the number of users worldwide (within the same organization) currently.
Is GWTR a copyrighted product?
GWTR was copyrighted at its inception in 1989. However, the licensing agreement provided to our clients allows them to use GWTR to develop tax documentation, etc. for internal use only.
How can I receive more information about GWTR?
Please email [email protected], [email protected], [email protected] or [email protected].