以下是引用poppypoppy在2008-2-1 14:49:00的发言：

根据中美协议中关于interest的article 10，利息税不应该超过10％，我就是想问一下，这个treaty在resident报税中该怎么用（non－resident不用交利息税）

article 10

“Paragraph 2 provides that such interest may also be taxed in the Contracting State in
which it arises. However, if the beneficial owner is a resident of the other Contracting State, the
tax may not exceed 10 percent of the gross interest. (See also the discussion of the corresponding
provision in Article 9.)”

汗死


不知道这次说明白了没有