double tax treaty
B1CEFR level
55/100Rarity: uncommon
TechnicalRegister
A bilateral agreement allocating taxing rights between two states and providing relief from double taxation.
Under the double tax treaty, the withholding rate on dividends was reduced to five per cent.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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