Transcription of Tax Treaty Table 1
{{id}} {{{paragraph}}}
Table 1. Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties This Table lists the income tax rates on interest, dividends, royalties, and other non-personal services income. The income code numbers shown in this Table are the same as the income codes on Form 1042-S, Foreign Person's Source Income Subject to Withholding. Taxpayers must meet the limitation on benefits provisions in the Treaty , if any, to qualify for reduced withholding rates. See Table 4. Limitation on Benefits, for a list of treaties that contain a limitation on benefits provision. In most cases, the Business Profits article, rather than a reduced withholding tax rate, applies if the income is attributable to a permanent establishment of the taxpayer in the United States.
Table 1. Tax Rates on Income Other Than Personal Service Income Under Chapter 3, Internal Revenue Code, and Income Tax Treaties This table lists the income tax rates on interest, dividends, royalties, and other non-personal services income.
Domain:
Source:
Link to this page:
Please notify us if you found a problem with this document:
{{id}} {{{paragraph}}}
Table 1-1, Table, Table of Penalties for Various Offenses, Present Value and Future Value Tables Table, Present Value and Future Value Tables, MAGISTRATE MANUAL TABLE OF CONTENTS, TABLE 1, Using the Standardized Normal Distribution, Using the Standardized Normal Distribution Table, BIOINITIATIVE 2012 - CONCLUSIONS Table 1-1, LOOR JOISTS – 30 PSF LIVE LOAD, Table of factors 1-100, TABLE - 1