{"id":715,"date":"2018-03-15T15:56:00","date_gmt":"2018-03-15T09:56:00","guid":{"rendered":"http:\/\/www.pari-passu.net\/?page_id=715"},"modified":"2018-03-15T16:02:38","modified_gmt":"2018-03-15T10:02:38","slug":"%d0%bf%d0%b5%d1%80%d0%b5%d1%87%d0%b5%d0%bd%d1%8c-%d1%81%d1%82%d1%80%d0%b0%d0%bd-%d1%81-%d0%ba%d0%be%d1%82%d0%be%d1%80%d1%8b%d0%bc%d0%b8-%d0%ba%d0%b0%d0%b7%d0%b0%d1%85%d1%81%d1%82%d0%b0%d0%bd-%d0%bf","status":"publish","type":"page","link":"https:\/\/pari-passu.net\/?page_id=715","title":{"rendered":"\u041f\u0435\u0440\u0435\u0447\u0435\u043d\u044c \u0441\u0442\u0440\u0430\u043d, \u0441 \u043a\u043e\u0442\u043e\u0440\u044b\u043c\u0438 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d \u043f\u043e\u0434\u043f\u0438\u0441\u0430\u043b \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u043a\u043e\u043d\u0432\u0435\u043d\u0446\u0438\u0438"},"content":{"rendered":"

\u041d\u0438\u0436\u0435 \u043f\u0440\u0438\u0432\u0435\u0434\u0435\u043d \u043f\u0435\u0440\u0435\u0447\u0435\u043d\u044c \u0441\u0442\u0440\u0430\u043d, \u0441 \u043a\u043e\u0442\u043e\u0440\u044b\u043c\u0438 \u041a\u0430\u0437\u0430\u0445\u0441\u0442\u0430\u043d \u043f\u043e\u0434\u043f\u0438\u0441\u0430\u043b \u043a\u043e\u043d\u0432\u0435\u043d\u0446\u0438\u0438 \u043e\u0431 \u0438\u0437\u0431\u0435\u0436\u0430\u043d\u0438\u0438 \u0434\u0432\u043e\u0439\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f. \u041f\u0435\u0440\u0435\u0447\u0435\u043d\u044c \u0431\u044b\u043b \u043e\u0431\u043d\u043e\u0432\u043b\u0435\u043d \u0432 \u043c\u0430\u0440\u0442\u0435 2018 \u0433\u043e\u0434\u0430.<\/p>\n

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\u041d\u0430\u0436\u043c\u0438\u0442\u0435 \u0437\u0434\u0435\u0441\u044c<\/a> \u0447\u0442\u043e\u0431\u044b \u0441\u043a\u0430\u0447\u0430\u0442\u044c PDF \u0432\u0435\u0440\u0441\u0438\u044e \u043f\u0435\u0440\u0435\u0447\u043d\u044f.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
No<\/td>\nState<\/td>\nDividends<\/td>\nInterest<\/td>\nRoyalty<\/td>\nCapital gain<\/td>\nOther income<\/td>\n<\/tr>\n
1<\/td>\nArmenia<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if 50% of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
2<\/td>\nAustria<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes not include shares<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
3<\/td>\nAzerbaijan<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes not include shares<\/td>\nmay be taxed in the source state<\/td>\n<\/tr>\n
4<\/td>\nBelarus<\/td>\n15%<\/td>\n10%<\/td>\n15%<\/td>\ndoes not include shares<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
5<\/td>\nBelgium<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
6<\/td>\nBulgaria<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
7<\/td>\nCanada<\/td>\n5% (not less than 10% holding) & 10% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\nmay be taxed in the source state<\/td>\n<\/tr>\n
8<\/td>\nChina<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
9<\/td>\nCzech Republic<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
10<\/td>\nEstonia<\/td>\n5% (not less than 25% holding) & 15% in other cases<\/td>\n10%<\/td>\n15%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
11<\/td>\nFinland<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if 50% of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
12<\/td>\nFrance<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
13<\/td>\nGeorgia<\/td>\n15%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
14<\/td>\nGermany<\/td>\n5% (not less than 25% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
15<\/td>\nHungary<\/td>\n5% (not less than 25% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
16<\/td>\nIndia<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
17<\/td>\nIran<\/td>\n5% (not less than 20% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\nmay be taxed in the source state<\/td>\n<\/tr>\n
18<\/td>\nIreland<\/td>\n5% (not less than 25% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if 50% of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
19<\/td>\nItaly<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes not include shares<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
20<\/td>\nJapan<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority (50% or more) of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
21<\/td>\nKorea (South)<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority (75% or more) of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
22<\/td>\nKyrgyzstan<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
23<\/td>\nLatvia<\/td>\n5% (not less than 25% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
24<\/td>\nLithuania<\/td>\n5% (not less than 25% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
25<\/td>\nLuxembourg<\/td>\n5% (not less than 15% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
26<\/td>\nMacedonia<\/td>\n5% (not less than 25% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority (50% or more) of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
27<\/td>\nMalaysia<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority (50% or more) of underlying assets is property<\/td>\nmay be taxed in the source state<\/td>\n<\/tr>\n
28<\/td>\nMoldova<\/td>\n5% (not less than 25% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
29<\/td>\nMongolia<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes not include shares<\/td>\ntaxed in the state of source<\/td>\n<\/tr>\n
30<\/td>\nNetherlands<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
31<\/td>\nNorway<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
32<\/td>\nPakistan<\/td>\n12,5% (not less than 10% holding) & 15% in other cases<\/td>\n12,5%<\/td>\n15%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of source<\/td>\n<\/tr>\n
33<\/td>\nPoland<\/td>\n10% (not less than 20% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of source<\/td>\n<\/tr>\n
34<\/td>\nQatar<\/td>\n5% (not less than 10% holding) & 10% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes not include shares<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
35<\/td>\nRomania<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of source<\/td>\n<\/tr>\n
36<\/td>\nRussia<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
37<\/td>\nSaudi Arabia<\/td>\n5%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
38<\/td>\nSerbia<\/td>\n10% (not less than 25% holding) & 10% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority (50% or more) of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
39<\/td>\nSingapore<\/td>\n5% (not less than 25% holding) & 10% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority (50% or more) of underlying assets is property<\/td>\ntaxed in the state of source<\/td>\n<\/tr>\n
40<\/td>\nSlovakia<\/td>\n10% (not less than 30% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
41<\/td>\nSlovenia<\/td>\n5% (not less than 25% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority (50% or more) of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
42<\/td>\nSpain<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority (50% or more) of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
43<\/td>\nSweden<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
44<\/td>\nSwitzerland<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
45<\/td>\nTadjikistan<\/td>\n10% (not less than 30% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
46<\/td>\nTurkey<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes not include shares<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
47<\/td>\nTurkmenistan<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
48<\/td>\nUAE<\/td>\n5% (not less than 10% holding)<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
49<\/td>\nUK<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
50<\/td>\nUkrain<\/td>\n5% (not less than 25% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
51<\/td>\nUSA<\/td>\n5% (not less than 10% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority of underlying assets is property<\/td>\ntaxed in the state of source<\/td>\n<\/tr>\n
52<\/td>\nUzbekistan<\/td>\n10%<\/td>\n10%<\/td>\n10%<\/td>\ndoes not include shares<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n
53<\/td>\nVietnam<\/td>\n5% (not less than 70% holding) & 15% in other cases<\/td>\n10%<\/td>\n10%<\/td>\ndoes include shares if majority (30% or more) of underlying assets is property<\/td>\ntaxed in the state of the beneficiary<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

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