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Glossary

Tax treaty

An agreement between two jurisdictions allocating taxing rights and capping certain rates.

Tax term

Most relevant in practice for withholding caps on dividends, interest and royalties. A treaty pair that is not modelled returns unmodelled rather than a default rate, and goes to human review.

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Everything here states what it does not cover.

A guide that applies to one country and one tax year says so at the top, and cites the section it relies on. Read one before you decide whether any of this is for you.

Decision support, not tax advice. A professional reviews before anything is filed.