No matter what your tax matter is,
our professional tax experts
serve for your business success.
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 |
Prev | The Application of Tax Rate on International Tax Treaties | ||||
---|---|---|---|---|---|
Next | Taxation Process of foreign Corporations in Korea |