Frequently Asked Questions
About TaxTreaties.eu and the calculator
The calculator database covers the tax treaties between EU28 (pre-Brexit), Australia, Brazil, Canada, China, Russia, Singapore and the United States.
The calculator currently supports dividends and interest income for natural persons (non-legal persons).
About Tax Deducted at Source
Tax treaties are bilateral agreements between two agreeing countries, wherein the countries agree how to avoid that individuals and companies are taxed twice for the same income, which would otherwise be taxed in both countries.
Tax treaties typically cover a great variety of incomes, but for the individual, the most relevant incomes are salaries, pensions, capital gains, dividends and interest.
The Organisation for Economic Co-operation and Development (the OECD) is an organisation represented by most of the developed countries in the world, with a mission to foster wealth and fight poverty.
OECD has drafted a template for tax treaties with a common set of clauses, which most of the world’s tax treaties are based upon.