A systematic and detailed analysis unravelling the effects of direct and indirect taxation on dividends and interest received by individuals in 32 European and North American countries.

• Common-format country chapters enable rapid and accurate comparison and cross-referencing of information between countries.
• Compare the tax rates on outbound payments of 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.
• By covering relevant corporate tax issues a complete picture of the effect of taxation on international income flows is given.
• Frequent updates.
• E-mail notification as soon as new changes are available.

• Taxation of resident individuals: general description of all taxes affecting individual taxpayers earning dividend and interest income.
• Taxation of dividends and interest from foreign sources received by a resident individual: unilateral provisions for the avoidance of double taxation, in particular on dividends and interest, including a comprehensive country-by-country chart of unilateral and treaty provisions for the avoidance of double taxation.
• Taxation of non-resident individuals: summary of the taxation of non-resident individuals, with particular reference to dividends and interest.
• Taxation of dividends and interest received by non-resident individuals: core section setting out 18 bilateral tax models showing the tax treatment of income when paid to an individual resident in another country.
• Effective total tax burden on dividends and interest: illustrative calculations.
• Transnational comparison of tax borne on dividends.

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