While dividends are subject to a 30% withholding tax under the Code, tax treaties generally reduce that rate, when they apply.

根据《税法》股息须按30%缴纳预提所得税，但适用税收协定通常会降低该税率。

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Definition: a treaty is an agreement concluded between states and governed by international law. And tax treaties are treaties on international tax.

协定是受国际法规制的国家之间的协议。税收协定则是关于国际税收的协定。

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Following the increase in international trade and investments, more and more bilateral tax treaties are created to avoid international double taxation.

随着各国经济交往的日益密切，国家间缔结的避免双重征税协定的数量也不断增加。

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Moreover, there is barely any mention of the huge number of tax treaties between nations that further regulate multinational taxation.

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Tax treaties permit this, yet a deal done directly with Bermuda (and without all the layers) would incur a tax.

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Paulson said Doggett's proposal would override existing tax treaties, disrupt investment in the United States and undermine Washington's ability to negotiate.

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