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Deloitte International Tax Source

  

Welcome to Deloitte International Tax Source

Welcome to Deloitte International Tax Source

The Deloitte International Tax Source (DITS) is an online database featuring tax rates and information for 65 jurisdictions worldwide. DITS includes current rates for , , withholding tax on dividends, interest and royalties under , and a five-year table of statutory corporate income tax rates for all DITS jurisdictions. A notes system provides further details and context for the rates, and there is a of tax treaty developments.

Questions concerning the rates of corporate income tax and rates of taxes withheld at source from payments of dividends, interest and royalties are among the most common that arise in connection with international transactions, particularly those involving . Withholding tax rates may be affected by the existence of an applicable tax treaty or by the application of one or more of the EU directives. is another area that impacts all multinational companies. The DITS holding company and transfer pricing matrices allow users 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.

 

 

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