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Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties

Out of all double tax treaties (DTTs) in force in 2012, around 41% are symmetric (single-rated) and 59% are asymmetric (multi-rated), i.e., they prescribe different dividend withholding tax rates depending on the foreign investor’s ownership fraction. The paper investigates the reasons for this phen...

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Detalles Bibliográficos
Autor principal: Petkova, Kunka
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Springer US 2020
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8550570/
https://www.ncbi.nlm.nih.gov/pubmed/34776639
http://dx.doi.org/10.1007/s10797-020-09637-y