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tax rate 如果可以按照中国税务标准,是否可以比10%更低,因为ATO写到
Withholding rate
If the payment is made to a resident of a country which has a tax treaty with Australia, that treaty sets the rate of withholding which is required.
If there is no tax treaty, the withholding rate will be:
10% for interest payments
30% for unfranked dividend and royalty payments
The recipient of a dividend will only have the reduced tax rate under a tax treaty applied if they are both:
a resident of the particular tax treaty country
beneficially entitled to that income.
Tax treaties are special agreements that Australia has entered into with over 40 countries and help prevent the same income being taxed more than once.
中国是 treaty country with Australia |
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