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