Withholding tax是如何征收与理解的

书上只是单独提了这么一点，也并没有展开讲withholding tax的任何计算和概念，所以这个是不用掌握的点。

withholding tax on dividends, interest income, and capital gains怎么理解呢？好像跟雇主什么的没有什么关系。

还有benchmark returns net of withholding taxes中的withholding taxes如何计算？

同学你好，withholding taxes是预提税， A withholding tax is an amount that an employer withholds from employees' wages and pays directly to the government， 是指雇主付给非居民，包括雇员、商业伙伴及海外代理商时所应缴交的税务.

掌握GIPS要求Firms must disclose relevant details of the treatment of withholding tax on dividends, interest income, and capital gains, if material, and, if the information is available, they must also disclose if benchmark returns are net of withholding taxes。