Foxx Posted December 10, 2023 Share Posted December 10, 2023 If an German national resident in Thailand holds UK listed equities in a US brokerage account, which DTA is applicable to the dividend income? Germany-Thailand, UK-Thailand or US-Thailand? Thanks Link to comment Share on other sites More sharing options...
The Cyclist Posted December 10, 2023 Share Posted December 10, 2023 Just a guess, but I would think it will be the DTA that matches your passport. Otherwise people would try and use whatever DTA suited them best. Link to comment Share on other sites More sharing options...
topt Posted December 10, 2023 Share Posted December 10, 2023 Or would it be where the tax was being paid or more to the point where you complete a tax return (if you do....)? Link to comment Share on other sites More sharing options...
federicoP Posted December 10, 2023 Share Posted December 10, 2023 Germany-Thailand I suppose you have been, or you still are, resident in Germany and never been resident in UK or USA. The article 1 of your DTA says : This Agreement shall apply to persons who are residents of one or both of the Contracting States. Link to comment Share on other sites More sharing options...
Recommended Posts
Create an account or sign in to comment
You need to be a member in order to leave a comment
Create an account
Sign up for a new account in our community. It's easy!
Register a new accountSign in
Already have an account? Sign in here.
Sign In Now