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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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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
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Springer US
2020
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| 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 |