What is the dividend withholding rate between China and Slovak Republic?
Under the China-Slovak Republic tax treaty, the withholding rate on dividends is 10% for portfolio investors (general rate). A reduced rate of 10% applies when the beneficial owner is a company holding a qualifying ownership stake (typically 10% or more of voting stock). Note that the reduced rate requires the recipient to file the appropriate treaty benefit claim form before payment. This 10% rate compares to a median of 10% across China's 47 active treaty partners, and 15% across Slovak Republic's 29 active partners.
Network Comparison
China
Rank 35 of 47 active treaties (lowest rate = #1)
Lower rates with: Russia (10%), Sweden (10%), Singapore (10%)
Higher rates with: Turkey (10%), United States (10%), Vietnam (10%)
Slovak Republic
Rank 2 of 29 active treaties (lowest rate = #1)
Lower rates with: Austria (10%)
Higher rates with: France (10%), South Korea (10%), Netherlands (10%)