income subject to withholding n. 预扣税款所得;[例句]Income tax paid periodically on income that is not subject to withholding taxes; based on the taxpayer's predicted tax liability.定期扣出的但不属于预扣税的个人所得税；基于纳税人预测的税务责任。
收到IB发的1042-s 表即“Foreign Person's U.S. Source Income Subject to Withholding“顺便研究了下美国对于外国人的税制,要点: 1因为中美签订的税收协定网页链接在美股收益中间股息dividend只需要被扣10%的税(相比默认30%的税,如香港台湾,欧洲国家多数15%)。IB对应的税项是52和53(53貌似是margin资金买股产生...
aa non-resident individual is not required to submit a tax return where the non-resident’s only income was employment income subject to withholding tax. In such cases the WHT is therefore a final tax. 没有要求一个非居民个体递交纳税申报,暂住的唯一的收入是就业收入可能要交预扣赋税。 因此在这...
Chile: Tax credit regarding Chilean sourced income subject to withholding tax in a foreign jurisdiction.The article looks at modifications to the Chilean taxation system introduced on September 29, 2014. Topics mentioned include increase in the amount of credit used for taxes paid abroad, ...
aTaxpayers must pay income tax due without waiting for an assessment. Many taxpayers are subject to withholding taxes when they receive income. To the extent withholding taxes do not cover all taxes due, all taxpayers must make estimated tax payments.returns 纳税人必须支付所得税交付,无需等待评估...
regarding the income that is considered to arise in Italy, unless such income is subject to a substitute tax or to a final withholding tax deducted by the payer of the income. vasapolli.it 但无论收入是否在意 大利产生他们有义务 呈报税表,除非此收入须缴纳替 代税,或此 收入的 支 付者 已...
DuringTaxYear2005,foreignpersonsreceived $378.4billioninU.S.-sourceincome,asreportedon Form1042-S,and$333.2billion(88.0percent)of thisincomewereexemptfromwithholdingtaxes.A totalof$6.7billionintaxeswaswithheldonthere- sidual$45.3billionofincomesubjecttowithholding tax.The63countrieswithwhichtheUnitedStates ma...
miscellaneous.itemized(2%):uniondues,uniformexpense,investmentexpenses,taxreturnfee,un-reimbursedemployeebusinessexpenses,safedepositbox,hobbyexpenses. miscellaneousitemizednotsubjectto2%:gamblinglosses,movingexpenses. Exemptions personal:taxpayerandspouse dependency:5parttest. ...
The term "withholding agent" is broad, and encompasses all persons who have control, receipt, custody, payment or disposal of a foreign person's income. The income subject to withholding, "FDAP income," is also a ... DT Rocen,GM Clarke,GA Fenton - 《International Tax Journal》 被引量:...
party charges at a restaurant, bottle service charges, room service charges, contracted luggage service charges, and required delivery charges. Service charges and tip income are subject to bothincome tax withholdingandFederal Insurance Contributions Act (FICA)withholding for Social Security and ...