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A tax treaty, also called double tax agreement (DTA) or double tax avoidance agreement (DTAA), is an agreement between two countries to avoid or mitigate double taxation. Such treaties may cover a range of taxes including income taxes , inheritance taxes , value added taxes , or other taxes. [ 1 ]
The list focuses on the main types of taxes: corporate tax, individual income tax, and sales tax, including VAT and GST and capital gains tax, but does not list wealth tax or inheritance tax. Personal income tax includes all applicable taxes, including all unvested social security contributions.
Tax treaties tend not to exist, or to be of limited application, when either party regards the other as a tax haven. There are a number of model tax treaties published by various national and international bodies, such as the United Nations and the OECD. [208] Treaties tend to provide reduced rates of taxation on dividends, interest, and royalties.
Pages in category "Tax treaties" The following 10 pages are in this category, out of 10 total. This list may not reflect recent changes. ...
The treaty eliminates double taxation between these two countries. In this case, a Korean resident (person or company) that receives dividends from a Czech company needs to balance the Czech dividend withholding tax but also the Czech tax on profits, profits of the company that pays the dividends. The treaty covers taxation of dividends and ...
List of Treaties 1845–1851 from the Library of Congress; List of Treaties 1851–1855 from the Library of Congress; List of Treaties 1855–1859 from the Library of Congress; Indian Land Cessions in the U.S., 1784 to 1894: List of Dates; United States Treaties and International Agreements: 1776–1949
Direct tax is a tax paid by a person, as opposed to a tax levied on a business that the person indirectly pays. Double taxation is when a tax is paid twice on the same income or item. Indirect tax is a tax collected by an intermediary (such as a store) on behalf of the person who actually is required to pay (such as a customer)
Inheritance tax or estate tax is the tax levied upon the wealth of a person at the time of their death before it is passed on to their heirs. [1] [2] [3] List.