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Tax rates on tax treaty
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2020-12-17
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Tax rates on tax treaty

 

 

U.S.

l  Local income tax should be additionally imposed

l  Interest income: 12%

l  Dividend income: 10% for holding more than 10% of shares, 15% for other cases

l  Royalty income: 10% for films with copyright, 15% for other cases

l  Personal services: offering services for a period or periods not exceeding in the aggregate 183 days, earning profits exceeding $3,000 it is taxable in a contracting state

China

l  Interest income: 10%

l  Dividend income: 5% for holding more than 25% of shares, 10% for other cases

l  Royalty income: 10%

l  Personal services: offering services for a period or periods not exceeding in the aggregate 183 days, it is taxable in a contracting state

Japan

l  Interest income: 10%

l  Dividend income: 5% for holding more than 25% of shares, 10% for other cases

l  Royalty income: 10%

l  Personal services: offering services for a period or periods not exceeding in the aggregate 183 days, it is taxable in a contracting state

Vietnam

l  Interest income: 10%

l  Dividend income: 10%

l  Royalty income: 5% of the royalties for patent right, license for drawing, confidential process, industrial, commercial, academic experience or equipment. 10% for other cases

l  Independent personal services: independent services without fixed base are taxable in a contracting state

l  Dependent personal services: in case of offering services for more than 183 days, it is the subject to taxation from the contracting country

Hongkong

l  Interest income: 10%

l  Dividend income: 25%

(Beneficial owners excluding partners should own at least 25% of shares in person)

l  Royalty income: 10% owned by beneficial owners

l  Personal services: in case of offering services for more than 183 days, it is the subject to taxation from the contracting country

 

UK & Canada

l  Interest income: 10%

l  Dividend income: 5% when more than 25% of shares are owned, others 15%

l  Royalty income: 2% for equipment, others 10%.

l  Personal services: in case of offering services for more than 183 days, it is the subject to taxation from the contracting country

France

l  Interest income: 10% (sales on credit excluded)

l  Dividend income: 10% when more than 10% of shares are owned, others 15%

l  Royalty income: 10%

l  Personal services: in case of offering services for more than 183 days, it is the subject to taxation from the contracting country

Spain

l  Interest income: 10% (sales on credit excluded)

l  Dividend income: 10% when more than 25% of shares are owned by a corporation, others 15%

l  Royalty income: 10%

l  Personal services: in case of offering services for more than 183 days, it is the subject to taxation from the contracting country

Australia

l  Interest income: 15%

l  Dividend income: 15%

l  Royalty income:  5%  

l  Personal services: in case of offering services for more than 183 days, it is the subject to taxation from the contracting country

Chili

l  Interest income: 5%, others 15%

(Bank, insurance company, going-public bond, securities, sales on credit of equipment)

l  Dividend income: 10%

l  Royalty income: 5% of the royalties for patent right, license for drawing, confidential process, industrial, commercial, academic experience or equipment. 10% for other cases

l  Independent personal services:  5% for the use of industrial, commercial or scientific equipment, others 10%

l  Dependent personal services: in case of offering services for more than 183 days, it is the subject to taxation from the contracting country

Uzbekistan

l  Interest income: 5%

l  Dividend income: 25% (union is excluded), others 10%

l  Royalty income: 2% for the use of equipment, others 10%

l  Personal services: in case of offering services for more than 183 days, it is the subject to taxation from the contracting country

 


 

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