Eesti
Lisanud Kalev Kompus 31. Mar 2009 – 15:010 Arvamust
Eesti ja allpool toodud riikide vahel sõlmitud “Tulumaksudega topeltmaksustamise vältimise ning maksudest hoidumise tõkestamise lepingutes” toodud maksumäärad intresside, dividendide ja litsentsitasude kohta.
| Dividendid | Intressid | Litsentsitasud | ||
|---|---|---|---|---|
| Eraisikud ja firmad | Kvalifitseeruvad firmad | |||
| Austria | 15 | 5 | 0|10 | 5 |
| Belarus | 15 | 10 | 10 | 10 |
| Belgium | 15 | 5 | 0|10 | 8 |
| Bulgaria | 10 | 5 | 10 | 10 |
| Canada | 15 | 5 | 0|10 | 10 |
| China | 10 | 5 | 10 | 10 |
| Estonia | 15 | 5 | 10 | 10 |
| Finland | 15 | 5 | 5 | 5|10 |
| France | 15 | 5 | 0|10 | 5|10 |
| Georgia | 10 | 5 | 10 | 5 |
| Greece | 10 | 10 | 10 | 5 |
| India | 10 | 10 | 10 | 10 |
| Iran | 15 | 10 | 10 | 5 |
| Italy | 10 | 5 | 0|10 | 7 |
| Latvia | 15 | 5 | 10 | 10 |
| Lebanon | 10 | 5 | 8 | 5 |
| Lithuania | 15 | 5 | 10 | 10 |
| Moldova | 15 | 5 | 10 | 10 |
| Netherlands | 15 | 0|5 | 0|5 | 5 |
| Poland | 10 | 10 | 5 | 10 |
| Qatar | 10 | 5 | 5 | 5 |
| Romania | 10 | 5 | 10 | 10 |
| Russia | 10 | 5 | 0 | 0 |
| Switzerland | 15 | 5 | 0|10 | 5 |
| Syria | 10 | 10 | 10 | 12 |
| Thailand | 10 | 10 | –|10 | 15 |
| Turkmenistan | 15 | 5 | 10 | 10 |
| Ukraine | 15 | 5 | 10 | 0 |
| United Arab Emirates | 3 | 3 | 0 | 5 |
