Asian Double Tax Treaties 2011
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1 Corporate Establishment, Tax, Accounting & Payroll Throughout Asia Asian Double Tax Treaties 2011 A compilation of all Asian countries and regional double tax treaties and who they have signed them with. Bangladesh Brunei Cambodia China Hong Kong India Indonesia Japan Laos Malaysia Mongolia Myanmar Nepal Philippines Singapore South Korea Sri Lanka Thailand Taiwan DEZAN SHIRA & ASSOCIATES Asian Tax Double Treaties
2 2 Asian Double Tax Treaties 2011 Ma n y c o u n t r i e s throughout Asia have agreed with other countries in treaties to limit taxation (tax treaties). Tax treaties may cover income taxes, inheritance taxes, value added taxes, or other taxes. Tax treaties tend to reduce taxes of one treaty country for residents of the other treaty country in order to reduce double taxation of the same income. The provisions and goals vary highly; very few tax treaties are alike. Most treaties define which taxes are covered and who is a resident and eligible for benefits, reduce the amounts of tax withheld from interest, dividends, and royalties paid by a resident of one country to residents of the other country, limit tax of one country on business income of a resident of the other country to that income from a permanent establishment in the first country, define circumstances in which income of individuals resident in one country will be taxed in the other country, including salary, self employment, pension, and other income, provide for exemption of certain types of organizations or individuals, and provide procedural frameworks for enforcement and dispute resolution. The stated goals for entering into a treaty often include reduction of double taxation, eliminating tax evasion, and encouraging cross-border trade efficiency. It is generally accepted that tax treaties improve certainty for taxpayers and tax authorities in their international dealings. Several governments and organizations have proposed model treaties to use as starting points in their own negotiations. The Organization for Economic Coorperation and Development (OECD, an inter-governmental organization) model treaty is often used as such a starting point. The OECD members have from time to time agreed on various provisions of the model treaty, and the official commentary and member comments thereon provide excellent guidance as to interpretation by each member country. In this document we provide a quick easy to glance guide as to the Double Tax Treaties signed by twenty Asian countries. Many are not members of OECD however do work closely with the organization over guiding principles. This information is of use to the foreign investor, should your parent company enjoy tax treaty status with your target investment destination, there may well be benefits in applying DTA status to your business and financial modeling. Certain countries, such as China, may require that tax treatment of a foreign investment in the country is specifically catered for and registered with the tax authorities at the time of incorporation. Accordingly it pays to be aware of DTA specific agreements as pertinent to the foreign investor. While typically these may impact on withholding tax, income tax, royalty payments, VAT and dividends tax, the extent of the tax treaty will determine how to apply this to the investment. For specific information concerning the application of DTA in any of the featured countries, please us at tax@dezshira.com for clarification of the extent of these treaties and how they may be utilized to provide greater financial efficiency in your tax structuring. Bangladesh s double tax treaties DTA signed With: Belgium Canada China Denmark France Germany India Italy Japan Malaysia Netherlands Pakistan Poland Romania Singapore South Korea Sri Lanka Sweden Thailand UK Egypt Indonesia Iran Mauritius Nepal Norway Oman Philippines Qatar Saudi Arabia Turkey UAE USA Brunei s double tax treaties DTA signed With: China Indonesia Japan Singapore UK Bahrain Germany Kuwait Laos Malaysia Philippines Thailand Pakistan Oman Cambodia s double tax treaties Bilateral Agreements for the Protection and Promotion of Investment: China Germany Indonesia Malaysia Singapore South Korea Sweden Thailand No DTA in place however is a member of ASEAN and is expected to implement its ASEAN DTA by 2012.
3 3 China s double tax treaties Albania Algeria Armenia Australia Austria Azerbaijan Bahrain Bangladesh Barbados Belarus Belgium Brazil Brunei Bulgaria Canada Croatia Cuba Cyprus Czech Republic Denmark Egypt Estonia Ethiopia Finland France Georgia Germany Greece Hong Kong Hungary Iceland India Indonesia Iran Ireland Israel Italy Jamaica Japan Kazakhstan Kuwait Kyrgyz Laos Latvia Lithuania Luxembourg Macao Macedonia Malaysia Malta Mauritius Mexico Moldova Mongolia Montenegro Morocco Nepal Netherlands New Zealand Nigeria Norway Oman Pakistan Papua New Guinea Philippines Poland Portugal Qatar Romania Russia Saudi Arabia Serbia Seychelles Singapore Slovakia Slovenia South Africa South Korea Spain Sri Lanka Sudan Sweden Switzerland Tajikistan Thailand Trinidad & Tobago Tunisia Turkey Ukraine UAE UK USA Uzbekistan Venezuela Hong Kong s double tax treaties Austria Bangladesh Belgium Brunei Canada China (mainland) Croatia Denmark Estonia Ethiopia Fiji Finland France Germany Hungary Iceland Indonesia Ireland Israel Japan Jordan Kenya South Korea Kuwait Laos Liechtenstein Luxembourg Macao SAR Maldives Mauritius Mexico Netherlands New Zealand Norway Russia Singapore Sri Lanka Sweden Switzerland Thailand UK USA India s double tax treaties Armenia Australia Austria Bangladesh Belarus Belgium Botswana Brazil Bulgaria Canada China Cyprus Czech Republic Denmark Egypt Finland France Germany Greece Hungary Iceland Indonesia Israel Italy Ireland Japan Jordan Kazakhstan Kenya South Korea Kuwait Kyrgz Rep. Libya Malaysia Malta Mauritius Mongolia Morocco Myanmar Namibia Nepal Netherlands New Zealand Norway Oman Philippines Poland Portugal Qatar Romania Russia Saudi Arabia Serbia Singapore South Africa Spain Slovenia Sri Lanka Sudan Sweden Switzerland Syria Tanzania Thailand Trinidad and Tobago Turkey Turkmenistan Uganda UAE UK Ukraine USA Uzbekistan Zambia Indonesia s double tax treaties Algeria Australia Austria Bangladesh Belgium Brunei Bulgaria Canada China Czech Denmark Egypt Finland France German Hungary India Italy Japan Jordan Kuwait Luxembourg Malaysia Mexico Mongolia Netherlands New Zealand North Korea Norway Pakistan Qatar Philippines Poland Portugal Romania Russia Saudi Arabia Seychelles Singapore Slovakia South Africa South Korea Spain Sri Lanka Sudan Sweden Swiss Syiria Taipei Thailand Tunisia Turkey Ukraine UAE UK USA Uzbekistan Venezuela Japan s double tax treaties Armenia Australia Austria Azerbaijan Bangladesh Belarus Belgium Brazil Brunei Bulgaria Canada China Czech Republic Denmark Egypt Finland Fiji France Germany Georgia Hungary India Indonesia Ireland Israel Italy Kazakhstan Kyrgyzstan Luxembourg Malaysia Mexico Moldova Netherlands New Zealand Norway Pakistan Philippines Poland Romania Russia Singapore Slovakia South Africa South Korea Spain Sri Lanka Sweden Switzerland Tajikistan Thailand Turkey Turkmenistan Ukraine UK USA Uzbekistan Zambia
4 4 Laos s double tax treaties DTA signed With: China Kuwait Myanmar North Korea South Korea Thailand Brunei Russia Malaysia s double tax treaties Albania Argentina* Australia Austria Bahrain Bangladesh Belgium Canada China Croatia Czech Republic Denmark Egypt Fiji Finland France Germany Hungary India Indonesia Ireland Italy Japan Jordan Kuwait Kyrgyz Republic Lebanon Luxembourg Malta Mauritius Mongolia Morocco Myanmar Netherlands New Zealand Norway Pakistan Papua New Guinea Philippines Poland Romania Russia Saudi Arabia* Seychelles Singapore South Africa South Korea Sri Lanka Sudan Sweden Switzerland Syria Thailand Turkey UAE UK USA* Uzbekistan * Limited Agreement As for Taiwan, double taxation relief was given to Taipei Economic and Cultural Office in Malaysia. Mongolia s double tax treaties Austria Belarus Belgium Bulgaria Canada China CzechRepublic Egypt France Germany Hungary India Indonesia Italy Kazakhstan Kuwait Kyrgyz Republic Luxembourg Malaysia Netherlands North Korea Poland Romania RussianFederation Singapore South Korea Switzerland Turkey Ukraine UAE UK Uzbekistan Myanmar s double tax treaties India Laos Malaysia Singapore South Korea Thailand UK Nepal s double tax treaties Austria China India Mauritius Norway Pakistan South Korea Sri Lanka Thailand Bangladesh Philippines s double tax treaties Australia Austria Belgium Brazil Canada Denmark Finland France Germany Hungary India Indonesia Israel Italy Japan Malaysia Netherlands New Zealand Norway Pakistan Romania Russia Singapore South Korea Spain Sweden Thailand UK USA Bangladesh Brunei Singapore s double tax treaties Australia Austria Bahrain Bangladesh Belgium Brunei Bulgaria Canada China Cyprus Czech Republic Denmark Egypt Estonia Fiji Finland France Germany Hungary India Indonesia Israel Italy Japan Kazakhstan Kuwait Latvia Lithuania Luxembourg Mexico Mongolia Myanmar Malaysia Malta Mauritius Netherlands New Zealand Norway Oman Pakistan Papua New Guinea Philippines Poland Portugal Qatar Romania Russian Federation Slovak Republic South Africa South Korea Sri Lanka Sweden Switzerland Taiwan Thailand Turkey Ukraine UAE UK Uzbekistan
5 5 South Korea s double tax treaties Albania Algeria Australia Austria Azerbaijan Bangladesh Belarus Belgium Brazil Bulgaria Canada Chile China Croatia Czech Republic Denmark Egypt Estonia Finland France Germany Greece Singapore South Korea Spain Sweden Thailand UK Hungary Iceland India Indonesia Iran Ireland Israel Italy Japan Jordan Kazakhstan Kuwait Laos Latvia Lithuania Luxembourg Lybia Malaysia Malta Mexico Mongolia Morocco Myanmar Nepal Netherlands New Zealand Norway Oman Pakistan Papua New Guinea Philippines Poland Portugal Qatar Romania Russia Saudi Arabia Singapore Slovakia Slovenian South Africa Spain Sri Lanka Sweden Switzerland Thailand Tunisia Turkey UAE UK Ukraine United States Uzbekistan Venezuela Sri Lanka s double tax treaties Australia Belgium Bangladesh Canada China Denmark France Finland Germany Hong Kong India Indonesia Iran Italy Japan Kuwait Malaysia Mauritius Nepal Netherlands Norway Oman Poland Pakistan Romania Russia Saudi Arabia Singapore South Korea Switzerland Sweden Thailand U.K. U.A.E. USA Thailand s double tax treaties Armenia Australia Austria Bahrain Bangladesh Belgium Bulgaria Canada Chile China Cyprus Czech Republic Denmark Finland France Germany Hong Kong Hungary India Indonesia Israel Italy Japan Kuwait Laos Luxembourg Malaysia Mauritius Myanmar Nepal Netherlands New Zealand Norway Oman Pakistan Philippines Poland Romania Russian Seychelles Singapore Slovenia South Africa South Korea Spain Sri Lanka Sweden Switzerland Turkey Ukraine UAE UK USA Uzbekistan DTA under negotiation: Brunei Eire Kenya Taiwan s double tax treaties Australia Belgium Denmark Gambia Indonesia Israel Macedonia Malaysia Netherlands New Zealand Paraguay Senegal Singapore South Africa Sweden Switzerland Thailand* United Kingdom * Treaties signed but not in effect s double tax treaties Algeria Australia Austria Bangladesh Belarus Belgium Brunei Bulgaria Canada China Cuba Czech Republic Denmark Egypt Finland France Germany HK, China Hungary Iceland India Indonesia Israel Italy Ireland Japan Kuwait Laos Luxembourg Malaysia Mongolia Morocco Myanmar Netherlands North Korea Norway Oman Pakistan Philippines Poland Qatar Romania Russia Seychelles Singapore Slovakia South Korea Spain Sri Lanka Sweden Switzerland Taiwan Thailand UAE UK Ukraine Uzbekistan Venezuela
6 Corporate Establishment, Tax, Accounting & Payroll Throughout Asia The China Practice Beijing Office: Sabrina Zhang Regional Partner Dalian Office: Adam Livermore Regional Qingdao Office: Liming Zhang Senior Associate Shanghai Office: Olaf Griese Regional Hangzhou Office: Helen Ye Ningbo Office: Lily Wang Hong Kong Office: Joe Sze Guangzhou Office: Rosario DiMaggio Senior Associate Zhongshan Office: Lisa Qian Shenzhen Office: Alberto Vettoretti Managing Partner The India Practice New Delhi Chris Devonshire-Ellis Managing Partner Kolkata Mumbai Aneet Virk Country Bangalore Chennai The Practice Hanoi Hoang Thu Huyen Country Saigon Members of The Leading Edge Alliance, the world s second largest accounting association
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Country Dividend (not being covered under Section 115-O) Withholding tax rates Interest Royalty Fee for Technical Services Albania 10% 10%[Note1] 10% 10% Armenia 10% Australia 15% 15% 10%/15% 10%/15% Austria
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