Our data is regularly synchronized with the official OECD SDMX database, with the most recent update as of June 2025. We monitor treaty changes and update rates as new agreements are ratified. For critical tax decisions, always verify current rates with official sources or consult a tax professional.

Qualified dividends are payments from substantial shareholdings, typically requiring 10% or more ownership in the distributing company. These dividends qualify for reduced withholding tax rates under most tax treaties, reflecting the policy goal of encouraging long-term investment rather than portfolio speculation.

Yes, the tool automatically includes EU directive benefits where applicable. For EU country pairs, you’ll see the most favorable rate available, whether from bilateral treaties or EU directives like the Parent-Subsidiary Directive, which often provides more generous terms than bilateral agreements.

When no data appears, it means no comprehensive tax treaty exists between those countries. In such cases, domestic withholding tax rates apply, which are typically much higher (often 25-35%) than treaty rates. This highlights the significant value of choosing countries with extensive treaty networks.

This tool provides accurate reference data for research and planning purposes. However, tax compliance involves additional considerations like treaty eligibility requirements, substance rules, and specific filing obligations. Always consult qualified tax professionals for compliance guidance and final tax decisions.

We cover 41 major economies including the US, Canada, all 25 EU countries, UK, Switzerland, Norway, Japan, China, South Korea, Singapore, Hong Kong, Australia, New Zealand, India, Malaysia, Mexico, and Brazil. This represents the vast majority of global cross-border investment flows.

Technology fees are payments for software licensing, technical services, and know-how transfers. Many modern tax treaties include specific provisions for these payments, often with reduced withholding tax rates compared to traditional royalties, reflecting the growing importance of digital services in international commerce.