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Question

Accounting

Arm's Length Range
Given Data
Austria United States
Manufacturing cost $5.00 -
Sales price - $13.00
Corporate income tax rate 25% 21%
Import duty rate - 2%
Non-treaty withholding tax rate on dividends 25% -
Treaty withholding tax rate on dividends 5% -
Low Price High Price
Arm's length range of transfer prices $8.00 $10.00
Required:
Note: Use cells A2 to C14 from the given information to complete this question. Round your answers to 2 decimal places.
a. Calculate the Non-treaty Withholding Tax Rate on Dividends in low price and high price.
Low Price Austria United States Total High Price Austria United States Total
b. Calculate the Treaty Withholding Tax Rate on Dividends in low price and high price.
Low Price Austria United States Total High Price Austria United States Total

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