Deloitte

The Deloitte International Tax Source (DITS) is an online database featuring tax rates and information for 65 jurisdictions worldwide. DITS includes current rates for Corporate Income Tax, Domestic Withholding Tax, withholding tax under Tax Treaties (dividends, interest and royalties), Value Added Tax/Goods and Services Tax/Sales Tax and a five-year table of statutory corporate income tax rates for all DITS jurisdictions. An extensive notes system provides further details and context (for example, on the potential effect of EU Directives on tax rates), and topical pages include a monthly round up of recent tax treaty developments.

In addition to a need for timely and accurate tax rate information, companies wishing to optimize their multinational structures must be alert to the opportunities (and risks) afforded by the various Holding Company regimes and to the local Transfer Pricing rules that will invariably impact intercompany transactions. The DITS holding company and transfer pricing matrices allow you to review and compare relevant features of the rules in various jurisdictions.

All information in DITS is provided by Deloitte professionals in the jurisdictions concerned and is updated regularly. The information is intended as a general guide only. DITS does not provide the tax implications of a particular investment nor does it explain how best to structure an investment. The relevant domestic law or tax treaty should always be consulted to determine the application of rates and/or rules in specific circumstances, and advisors should be consulted.