interest-withholding tax 英 [ˈɪntrəst wɪðˈhəʊldɪŋ tæks] 美 [ˈɪntrəst wɪðˈhoʊldɪŋ tæks]n. 预扣利息税 ...
interest withholding tax利息扣缴税;扣缴利息所得税 在某些国家内有规定,借款人(居住民)在支付利息所得予其它人(居住民或非居住民)时,必须代表税务当局代为缴扣的金额。此种税额多半是外国人支付利息时所课征者;我国税法规定,对 withholding tax预扣税 ...
这是因为,美国的奥巴马政府在2015年通过了PATH Act。该法案规定,一些符合标准的利息收入(Qualified Interest Income, 简称QII),可以免除预扣税。外国投资者购买的绝大部分固定收益类ETF,其分发的股息,都符合QII标准,因此可以免除预扣税。在实际操作过程中,投资者会先被收取预扣税,然后其券商需要代表投资者向美国政府...
interest-withholding tax 英文interest-withholding tax 中文【经】 预扣利息税
interest withholding tax利息扣缴税;扣缴利息所得税 在某些国家内有规定,借款人(居住民)在支付利息所得予其它人(居住民或非居住民)时,必须代表税务当局代为缴扣的金额。此种税额多半是外国人支付利息时所课征者;我国税法规定,对 withholding tax预扣税 ...
State media said a 5 per cent withholding tax levied on interest income would be suspended. 官方媒体报道,5%的利息税将暂免征收。 www.ftchinese.com 10. While dividends are subject to a 30% withholding tax under the Code, tax treaties generally reduce that rate, when they apply. 根据《税法》...
withholding tax英 [wiðˈhəuldiŋ tæks]美 [wɪθˈholdɪŋ tæks]n.<美>代扣所得税A withholding tax is withheld from a foreign corporation and levied on interest paid on loans.预扣赋税是从国外公司的收入中扣除的、对支付...
What Are The Payments to a Non-Resident that Require You to Withhold Tax · 服务费，利息，特许权使用费，动产租金等 · 付给非居民董事/专业人士/公共演艺人员和国际市场代理商的费用 · 退出补充退休计划（SRS）帐户的外国人/永久居民 · 房地产投资信托（REIT）的分配 · Payments for Services, Interes...
Withholding tax, in its technical meaning, refers to a financial mechanism where a certain percentage of income or interest payments made by foreign corporations is deducted and subsequently collected by the government as tax before the full amount is paid to the recipient. This practice...
英文: However, with respect to dividends, interest and royalties, reduced withholding tax rates ranging from 5-15 percent are provided for by treaty.中文: 签订之租税协定,股利、利息及权利金之扣缴率减低至5%-15%之範围。英文: Article 15 The tax registration certificate issued to taxpayers and the ...