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Profit Shifting YouTube profits from Belgium to Dubai/UK

So instead of taxing dividend distribution at 20% they will give you a 10% tax credit for 10% US WHT so that you end up paying 20% total? Nice!
yes, and it works the same way with dividends from US stocks (in this case you usually get a tax credit of 15% due to the higher WHT), so it's less than some tax-free countries which otherwise have 30% US WHT.