Interest withholding tax is often a misunderstood or forgotten tax. It has greater application than may first be thought. This paper addresses the nature and imposition of the tax amongst practical matters, particularly from the point of view of the lender.
Greig, John A.
"Aspects of Interest Withholding Tax,"
Revenue Law Journal:
1, Article 4.
Available at: http://epublications.bond.edu.au/rlj/vol3/iss1/4