COUNTRIES Dividends paid by US corporations in general Dividends qualifying for direct dividend rate (paid to corpo- rate parents) Interest paid by US obligors in general WHT (%) Armenia 30 30 0 Australia 15 5 10 Austria 15 5 0
It wouldn’t be strange if your clients thought about changing their legal arrangements at some time given how frequently businesses change. Your clients might decide to change from an LLC to a C Corp or vice versa for a number
When tax season rolls around, we have all had that conversation with our S-Corporation clients. Why should they have to pay tax, when they claim to never receive any payments from their S-Corporation? It’s important to treat the cancellation of