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並前往https://www.wilmerhale.com/en/insights/publications/new-u-s-u-k-income-tax-treaty-encourages-cross-border-trade-and-investment-by-technology-companies-april-1-2003

New U.S.-U.K. Income Tax Treaty Encourages Cross-Border ...

Aside from the withholding tax exemption for dividends from a subsidiary discussed above, the New Treaty retains the 1975 Treaty's reduced rates ...

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