Dear Colleagues,

 

The Central Bank of Trinidad and Tobago has recently been wrestling with the issue of paying withholding tax on our online resources. This tax, is the result of double taxation treaty between our country and the US, UK and EU. Many vendors are not willing to assume responsibility for paying the tax, and since the Central Bank of Trinidad and Tobago is not supposed to accept liability for paying the tax, it leaves us in a quandary.

 

Can you advise if you paying withholding tax for your electronic resources (databases and electronic journals), and if you are, who assumes responsibility for it, your institution or the vendor?

 

Regards,

 

Karen P. Campbell

Librarian

Central Bank of Trinidad and Tobago

 

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