What are Foreign Withholding Taxes?
If you do business with any operator located outside the United States, then Foreign Withholding Taxes may affect the amount of the Developer payment you receive. The operator, on behalf of its local tax authorities, may be required to withhold taxes on developer payments made to Qualcomm that are passed through to you. The applicability of foreign withholding taxes is highly dependent on facts and circumstances. The country of your Company’s domicile, the country the operator is located in, whether Qualcomm maintains a legal presence in the operator’s country, along with other factors may influence whether or not you will be subject to foreign withholding taxes.
