Why subscribe to Europe/North America - Corporate Investment Income?

A systematic guide to withholding and income taxes on intercorporate cross-border payments of patent royalties, dividends and interest in 32 European and North American countries.

• Relevant corporate tax issues are discussed to give a complete picture of the effect of taxation on the international flow of income.
• Each country chapter covers transactions with the other countries included in the service.
• Common-format country chapters enable rapid and accurate comparison and cross referencing of information between countries.
• Compare the tax rates on outbound payments of patent royalties, dividends and interest for all countries covered in the database. View screenshot
• Export this report to Excel to enable further processing, either for client requests or simply for internal records.
• Frequent updates.
• E-mail notification as soon as new changes are available.

• Taxation of resident companies: general description of taxes applicable to companies, with special reference to patent royalties, dividends and interest
• Taxation of foreign-source income: unilateral provisions for the avoidance of double taxation, in particular on patent royalties, dividends and interest. Comprehensive tables show the treatment of income from each country under relevant treaty provisions
• Taxation of non-resident companies: summary of the taxation of non-resident companies, with particular reference to patent royalties, dividends and interest
• Taxation of patent royalties, dividends and interest received by non-resident companies
• Holding companies: outline of the taxation of international holding companies and other companies receiving and distributing foreign-source income

Austria, Belgium, Bulgaria, Canada, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, Turkey, United Kingdom, United States