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  Miscellaneous 2009

Reducing withholding tax rates in double tax treaties: Trends and implications

Source: Australian Tax Forum Journal Article

Published Date: 1 Nov 2009

 
In the last decade, several countries have reduced their withholding tax rates seemingly in order to attract foreign investment. This article examines the downward trends in the withholding tax rates in double tax treaties entered into by the United States, the United Kingdom, Canada, Australia and New Zealand and the implications of these reductions. A case study is conducted of the protocol entered into between the United States and New Zealand.
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