S.-E. Bärsch, Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-Bor

Annex S.-E. Ba¨rsch, Taxation of Hybrid Financial Instruments and the Remuneration 325 Derived Therefrom in an International and Cross-border Context, DOI 10.1007/978-3-642-32457-4, # Springer-Verlag Berlin Heidelberg 2012 Table A.1 Tax treaties concluded between EEA/EU/OECD member states up to 2011a EEA/EU/OECD member states AT AU BE BG CA CH CL CY CZ DE DK EE ES FI FR GR HU IE IT JP KR LT LU LV MT MX NL NO NZ PL PT RO SK SL SW TR UK US EEA/EU/ AT xxxxx—xxxxxxxxxxxxxxxxxx xxxxxxxxxxxxx OECD AU x x—x x——xx x—xxx—xxxxx———xx x x xx—xx—x—x x member BE xx xxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxxxx states BG x—x x x—xxx x xxxxx xxxxxxx x x—x x—xxx xx x x x x CA xxxx xxxxxxxxxxxxxxxxxxxx x xxxxxxxxx—xx CH xxxxx x—xxxxxxxxxxxxxxxx—xxxxxxxxxx—xx CL —— x — x x ———x —x—x——x——x———— x — x x x x———x — x — CY x—x x x—— x x x———xx xxx—————x ——x—x—x xx x—x x CZ xxxxxx—x xxxxxxxxxxxxxxxx xxxxxxxxxxxxx DE xxxxxx—xx xxxxxxxxxxxxxxx xxxxxxxxxx—xx DK xxxxxxxxxx xxx—xxxxxxxxxx x xxxxxxxxxxxx EE x—xxxx——xxx xxxxxxx—xxxxx—xx—xxxxxxxxx ES xxxxxxx—xxxx xxxxxxxxxxxx xxxxxxxxxxxxx FI xxxxxx——xxxxx xxxxxxxxxxx xxxxxxxxxxxxx FR xxxxxxxxxx—xxx xxxxxxxxxx x xxxxxxxxxxxx GR x—xxxx—xxxxxxxx xxx—xxxxx xxx—xxxxxxxxx HU xxxxxx—xxxxxxxxx xxxxxxxx—xx—xxxxxxxxx IE xxxxxxxxxxxxxx—xx xxxx—xx x xxxxxxxxxxxx IT xxxxxx—xxxxxxxxxxx xxxxxx x xxxxxxxxxxxx JP x x x x x x——x x x—xxx—xxx x—x——x x x x x—x x—x x x x KR x x x x x x x—x x x xxxx x xxxx x x x x x x x x xx x x x x x x x LT x—xxxx——xxxxxxxxxxx—x xxx—xx—xxxxxxxxx LU x—xxxx——xxxxxxxxxxxxxx xx x xx—xxxxxxxxx LV x—xxxx——xxxxxxxxxxx—xxx x—xx—xxxxxxxxx MT xxxxx——xxxxxxxxxxxx—xxxx —xx—xxxxxx—xx MX x x x—x x x—x x x—xxx x—xxxx—x—— x x x xx x x—x—x x NL xxxxxx——xxxxxxxxxxxxxxxxx x xxxxxxxxxxx NO xxxxxxxxxxxxxxxxxxxxxxxxx x x xxxxxxxxxx NZ x x x—x x x—x x x—xxx——xxxx————x x x x————x—x x PL xxxxxxxxxxxxxxxxxxxxxxxxx x xxx xxxxxxxx PT x—xxxxx—xxxxxxxxxxx—xxxxx x xx—x xxxxxxx RO xxxxxx—xxxxxxxxxxxxxxxxxx x xx—xx xxxxxx SK xxxxxx—xxxxxxxxxxxxxxxxxx x xx—xxx xxxxx SL x—xxxx—xxxxxxxxxxxx—xxxxx—xx—xxxx xxxx SW xxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxx xxx TR x—xxx———x—xxxxxxxxxxxxxx——xx—xxxxxx xx UK xxxxxxxxxxxxxxxxxxxxxxxxx x xxxxxxxxxx x US xxxxxx—xxxxxxxxxxxxxxxxxx x xxxxxxxxxxx x income tax treaty in place, — no income tax treaty in place aCf. IBFD 2011b: Sect. 6.3.5 Table A.2 Limitations and/or the abolishment of WHT on dividends of portfolio shareholdings in tax treaties up to 2011 (in %)a Residence country Dom. Dom. (subst.) (portf.) AT AU BE BG CA CH CL CY CZ DE DK EE ES FI FR GR HU IE IT JP KR LT LU LV MT MX NL NO NZ PL PT RO SK SL SW TR UK US Source AT 25 25 15 15 0/5 15 15 — 10 10 15 15 15 15 10 15 15 10 10 15 20 15 15 15 10 15 10 15 0/ 15 15 15 5 10 15 10 15 15 15 country 15 AU 0/30 0/30 15 15 — 15 15 — — 5/ 15 15 — 15 15 15 — 15 15 15 10 15 — — — 15 15 15 15 15 15 — 15 15 — 15 — 15 15 15 BE 0/25 25 15 15 10 15 15 15 15 15 15 15 15 15 15 15 15 10 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15/ 10 15 20 BG 5 5 0/5 — 10 15 15 — 10 10 15 15 5 15 10 15 10 10 10 10 15 10 10 15 10 0 — 15 15 — 10 15 15 10 10 10 15 10 10 CA 25 25 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 — 15 15 CH 35 35 15 15 15 15 15 15 — 15 15 15 15 15 10 15 15 10 15 15 15 15 15 15 15 — 15 15 15 15 15 15 10 15 15 15 — 15 15 CL 35 35 — — 15 — 15 15 — — — 15 — 10 — 15 — — 15 — — 10 — — — — 10 — 15 15 15 15 — — — 10 — 15 — CY 0 0 10 — 15 10 15 — — 5 15 15 — — — 15 25 15 0 0 — — — — — 15 — — 0 — 10 — 10 10 10 15 — 0 0 CZ 15 15 10 15 15 10 15 15 — 5 15 15 15 15 15 10 — 15 15 15 15 10 15 15 15 5 10 10 15 15 10 15 10 15 15 10 10 15 15 DE 25 25 15 15 15 15 15 15 — 15 15 15 15 15 15 15 25 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 — 15 15 DK 28 15 15 15 15 15 15 15 15 15 15 15 15 15 15 — 18 15 15 15 15 15 15 15 15 15 15 15 15 15 15 10 15 15 15 15 20 15 15 EE 0 0 15 — 15 5 15 15 — — 15 15 15 15 15 15 15 15 15 15 — 10 15 15 15 15 — 15 15 — 15 10 10 10 15 15 10 15 15 ES 19 19 15 15 15 15 15 15 10 — 15 15 15 15 15 15 10 15 15 15 15 15 15 15 10 5 15 15 15 15 15 15 15 15 15 15 15 15 15 FI 28 28 10 15 15 10 15 10 — — 15 15 15 15 15 0 13 15 0 15 15 15 15 15 15 15 0 15 15 15 15 15 5 15 15 15 20 0 15 FR 25 25 15 15 15 15 15 15 15 15 10 15 — 15 15 0 — 15 15 15 10 15 15 15 15 15 15 15 15 15 15 15 10 10 15 15 20 15 15 GR 25 25 15 — 15 10 15 35 — 25 — 25 38 10 10 47 — 45 15 15 — 15 15 38 10 10 10 35 40 — — 15 45 — 10 10 15 — — HU 0 0 10 15 10 10 15 10 — 15 15 15 15 15 15 15 15 10 15 10 10 10 15 15 10 15 — 15 10 — 10 15 15 15 15 15 15 15 15 IE 0/20 0/20 0 0 15 10 15 0 15 0 15 — 0 15 0 0 — 15 15 15 0 0/ 15 — 15 15 10 15 15 0 15 15 3 10 15 0 15 15 15 15 IT 12.5/15/ 12.5/15/ 15 15 15 10 15 15 — 15 15 15 15 15 15 15 15 15 10 15 15 15 15 15 15 15 15 15 15 15 10 15 10 15 15 15 15 15 15 27 27 JP 7/20 7/20 20 10 15 15 15 15 — — 15 15 15 — 15 15 10 — 10 15 15 15 — 15 — — 15 15 15 15 10 — 10 15 — 15 15 10 10 KR 20 20 15 15 15 10 15 15 10 — 10 15 15 10 15 15 15 15 10 10/ 15 15 10 15 10 15 15 15 15 15 10 15 10 10 15 15 20 15 15 15 LT 15 0 15 — 15 10 15 15 — — 15 15 15 15 15 15 15 15 15 15 15 — 10 15 15 15 — 15 15 — 15 10 10 10 15 15 10 15 15 LU 15 15 15 — 15 10/ 15 15 — — 15 15 15 10 15 15 15 7.5 15 15 15 15 15 15 10 15 15 15 15 — 15 15 15 15 15 15 20 15 15 15 LV 10 10 10 — 15 10 15 15 — — 15 15 15 15 10 15 15 10 10 15 15 — 10 15 10 10 — 15 15 — 15 10 10 10 15 15 10 15 15 MT 0 0 0 0 0 00——0 0 0 0000000 00—0000 —0 0—000000—00 MX 0 0 10 15 15 — 15 15 10 — 10 15 15 — 15 0 0/ 10 — 10 15 15 15 — 15 — — 15 15 15 15 10 10 0 — 15 — 0 10 5 NL 15 15 15 15 15 15 15 15 — — 10 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 15 10 15 10 15 15 20 15 15 NO 25 25 15 15 15 15 15 15 15 5 15 15 15 15 15 15 15 20 10 15 15 15 15 15 15 15 15 15 15 15 15 15 10 15 15 15 25 15 15 NZ 15/30 15/30 15 15 15 — 15 15 15 — 15 15 15 — 15 15 15 — — 15 15 15 15 — — — — 15 15 15 15 — — — — 15 — 15 15 PL 0/19 19 15 15 15 10 15 15 15 10 10 15 15 15 15 15 15 — 10 15 10 10 10 15 15 15 15 15 15 15 15 15 15 10 15 15 15 10 15 PT 21.5/30 0/ 15 — 15 15 15 15 15 — 15 15 10 10 15 15 15 15 15 15 15 — 15 10 15 10 15 10 10 15 — 15 15 15 15 10 15 15 15 21.5/30 RO 16 16 5 15 15 15 15 10 — 10 10 15 15 10 15 5 10 20 15 3 10 10 10 10 15 10 5 10 15 10 — 15 15 10 5 10 15 15 10 SK 0 0 10 15 15 10 15 15 — 10 15 15 15 10 15 15 10 — 15 0/ 15 15 10 10 15 10 5 0 10 15 — 10 15 10 15 10 10 15 15 10 SL 15 20 15 — 15 10 15 15 — 10 15 15 15 15 15 15 15 10 15 15 15 — 15 15 15 15 15 — 15 15 — 15 15 5 15 15 10 15 15 SW 0 30 10 15 15 10 15 15 10 15 10 15 15 15 15 15 15 0 15 15 15 15 15 15 15 15 15 15 15 15 15 15 10 10 10 15 20 5 15 TR 15 15 15 — 10/ 15 20 — — — — 20 20 10 15 20 20 15 15 10 15 15 20 10 20 10 — — 20 30 — 15 15 15 10 10 20 20 20 20 UK 0 0 15 15 10 10 15 15 15 0/15 15 10/15 15 15 15 0 15 — 15 15 15 10 15 15 15 15 0 0 10/ 15 15 10 15 15 15 15 5 20 15 15 US 30 30 15 15 15 10 15 15 — 15 15 15 15 15 15 15 15 — 15 15 15 10 15 15 15 15 15 10 15 15 15 15 15 10 15 15 15 20 15 — no income tax treaty in place/no limitation or abolishment of withholding taxes agreed aCf.

S.-E. Bärsch, Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-Bor

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