tax-rates-menu-l5Tax Rates 2009 2010Tax NewsTax Videos
tax rates
Tax Rates Home PageIRS Tax FormsTax Articles
 
 
 
 
 
 

Home > Tax News > January 2010

Go to Tax Rates Home Page

TAX NEWS - January 2010

Tax Treaty: Austria - Vietnam

The 2008 tax treaty entered into force between Austria and Vietnam on 1 January 2022 and will apply as from 1 January 2011.

When in effect, the treaty provides for a 5% tax rate on dividends paid to a company holding at least 70% of the capital of the company paying the dividends; a 10% rate where the dividends are paid to a company holding directly at least 25% of the company paying the dividends; and 15% in all other cases. A 10% rate will apply to interest. Tax rate on royalties will be 10%, with a 7.5% tax rate applying to fees for technical services.
tax rates

© 2009-2010 TaxRates.cc  2009 - 2010 Tax Rate Guide and Tax Help Website

Disclaimer  |  Site Map  | Contact  |  Privacy Policy